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Environmental Audit, A Possible Source Of Information For Financial Auditors

Author

Listed:
  • Nicolae Todea
  • Ionela Cornelia Stanciu
  • Ana Maria JoldoÅŸ (Udrea)

Abstract

The purpose of this article is to present certain aspects regarding environmental audit and how it is perceived by the accounting profession, especially by financial auditors. The main objectives taken into account when writing the article was to define the concept of environmental audit, to present how financial auditors get involved within environmental audit, both internationally and in Romania. The scientific approach is based on information from national literature, European and international practice regarding environmental audit and the implication of accounting professionals in this activity. The results of the research conducted in this paper have shown that the accounting profession at international level, such as the case of New Zeeland, as well as at national level, is only slightly involved in environmental audit due to the fact that this type of audit is an activity that is not mandatory, being used for the entity's own use as opposed to financial audit, which is mandatory and is stipulated by accounting regulations in force and is standardized.

Suggested Citation

  • Nicolae Todea & Ionela Cornelia Stanciu & Ana Maria JoldoÅŸ (Udrea), 2011. "Environmental Audit, A Possible Source Of Information For Financial Auditors," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(13), pages 1-7.
    • Handle: RePEc:alu:journl:v:1:y:2011:i:13:p:7
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    File URL: http://oeconomica.uab.ro/upload/lucrari/1320111/07.pdf
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    References listed on IDEAS

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    1. P. De Moor & I. De Beelde, 2005. "Environmental Auditing and the Role of the Accountancy Profession: A Literature Review," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/303, Ghent University, Faculty of Economics and Business Administration.
    2. Power, Michael, 1997. "Expertise and the construction of relevance: Accountants and environmental audit," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 123-146, February.
    3. Darnall, Nicole & Seol, Inshik & Sarkis, Joseph, 2009. "Perceived stakeholder influences and organizations' use of environmental audits," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 170-187, February.
    4. Robert Dixon & Gehan A. Mousa & Anne D. Woodhead, 2004. "The necessary characteristics of environmental auditors: a review of the contribution of the financial auditing profession," Accounting Forum, Taylor & Francis Journals, vol. 28(2), pages 119-138, June.
    5. Aris Solomon, 2000. "Could Corporate Environmental Reporting Shadow Financial Reporting?," Accounting Forum, Taylor & Francis Journals, vol. 24(1), pages 30-55, March.
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    Cited by:

    1. Sorina Geanina Stanescu & Constantin Aurelian Ionescu & Mihaela Denisa Coman, 2020. "Environmental Audit Contribution to the Evaluation and Control of Environmental Information," Book chapters-LUMEN Proceedings, in: Ioana PANAGORET & Gabriel GORGHIU (ed.), International Conference Globalization, Innovation and Development. Trends and Prospects (G.I.D.T.P.), edition 1, volume 10, chapter 23, pages 200-213, Editura Lumen.

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    More about this item

    Keywords

    environmental audit; financial audit; environmental aspects; accounting profession;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O13 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Agriculture; Natural Resources; Environment; Other Primary Products
    • Q59 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Other

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