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Greenhouse Gas and Energy Audits under the Newly Legislated Australian Audit Determination: Perceptions of Initial Impact

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  • Nonna Martinov-Bennie
  • Rochel Hoffman

Abstract

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Suggested Citation

  • Nonna Martinov-Bennie & Rochel Hoffman, 2012. "Greenhouse Gas and Energy Audits under the Newly Legislated Australian Audit Determination: Perceptions of Initial Impact," Australian Accounting Review, CPA Australia, vol. 22(2), pages 195-207, June.
    • Handle: RePEc:bla:ausact:v:22:y:2012:i:2:p:195-207
    DOI: j.1835-2561.2012.00164.x
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    Cited by:

    1. Xu, Shirley Geyi & Andrew, Brian, 2021. "Competing for the leading role: Trials in categorizing greenhouse and energy auditors," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 77(C).
    2. Binh Bui & Carolyn Fowler, 2022. "Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4423-4451, December.
    3. Rong He & Le Luo & Abul Shamsuddin & Qingliang Tang, 2022. "Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 261-298, March.
    4. Belen Fernandez-Feijoo & Silvia Romero & Silvia Ruiz, 2015. "Multilevel Approach to Sustainability Report Assurance Decisions," Australian Accounting Review, CPA Australia, vol. 25(4), pages 346-358, December.

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