Environmental Audit: Need of the Hour
Environmental audit is a concept which is significant with the development of industrial standards and environmental legislation. Proper guidance is required for both auditor and the auditee on the management, organization and content of the ...
E. Anas, A. Shahida, M.K. Sabique
semanticscholar +1 more source
Environmental Performance with Firm Size as an Intervening Variable
Environmental performance is significant in today's era. However, the high operational activity of the company has harmed the environment. This study examines the type of industry (TI) and the audit committee (AC) on environmental performance (EP).
Retnoningrum Hidayah +6 more
doaj +1 more source
The consideration of environmental matters in the audit of financial reports [PDF]
There has been a dearth of research on ‘auditors and environmental matters’ since Collison (1996) and Collison and Gray (1997) completed their study on the views of UK auditors about whether auditing is changing, or should be changing, in relation to ...
Chiang, Christina
core +1 more source
The necessity of using accounting and auditing system is substantiated in the article, its main advantages are also defined. A model of accounting and audit support has been developed in the article, suitable for usage by forestry enterprises.
K. Nazarova +4 more
semanticscholar +1 more source
Accountability audit of natural resources and regional environmental quality: Based on the perspective of natural resources endowment [PDF]
[Objective] Accountability audit of natural resource is an institutional arrangement to strengthen China’s ecological civilization construction. Analyzing the mechanism and empirical evidence of accountability audit of natural resource on environmental ...
HUANG Rongbing, XIE Xiaojun
doaj +1 more source
Linking Environmental Management Practices to Environmental Performance: The Interactive Role of Environmental Audit [PDF]
Drawing on institutional theory using data of S&P 500 listed firms over the period 2007 to 2018, this study examines the role of external environmental audit between environmental management practices (EMP) and environmental performance. In particular,
Shoaib Aslam +2 more
doaj
The impact of corporate characteristics on social and environmental disclosure (CSED):the case of Jordan [PDF]
The corporate business environment is surrounded by strong public scrutiny from diverse stakeholder groups that are calling on businesses to accept accountability for not only their financial actions, but also the non-financial implications of their ...
Bani Khalid, Tareq +2 more
core +2 more sources
REFLECTIONS ON ROMANIA'S ENVIRONMENTAL PROTECTION IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT [PDF]
The destructive impact of antropic activities can no longer be ignored and all the human activities – from industry to domestic household - must impose a friendly behavior in relation to the environment.
PAUL-BOGDAN ZAMFIR
doaj
Governance of internal audit and its role in adding value A field study at Al-Watania Cement Company (Aden) in the context of improving its environmental management [PDF]
The aim of the research is to identify internal audit governance and its role in adding value to companies in the context of improving their environmental Performance.
Attaf Wala Farid, Bensbahou Aziz
doaj +1 more source
INSTRUMENTS THAT ARE NEEDED TO ENSURE THE CREDIBILITY OF ENVIRONMENTAL DISLCOSURE [PDF]
The main objective of the paper is to bring to the forefront the environmental audit and the environmental risk when auditing financial statements, in order to obtain an image on what environmental aspects represent in the field of audit.
VASILE DANIEL CARDOS +2 more
doaj

