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Instruments That Are Needed To Ensure The Credibility Of Environmental Dislcosure

Author

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  • ALIN IONEL IENCIU
  • VASILE DANIEL CARDOS
  • VICTOR OCTAVIAN MULLER

Abstract

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. The study is based on a fundamental, theoretical research and on a questionnaire applied to financial auditors regarding their involvement in providing environmental audit. Objectivity of environmental information can be achieved only by means of the audit process. The paper supplements previous studies regarding environmental audit and brings a model for environmental accounting and audit of information.

Suggested Citation

  • Alin Ionel Ienciu & Vasile Daniel Cardos & Victor Octavian Muller, 2010. "Instruments That Are Needed To Ensure The Credibility Of Environmental Dislcosure," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 522-527, July.
    • Handle: RePEc:ora:journl:v:1:y:2010:i:1:p:522-527
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    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n1/081.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.
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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.
    2. Sandro Brunelli & Anel Murzakhmetova & Camilla Falivena, 2022. "Environmental Auditing in Rural Areas: Current Patterns and Future Challenges in Central Asia," Sustainability, MDPI, vol. 14(22), pages 1-27, November.

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    More about this item

    Keywords

    environmental disclosure; environmental audit; financial audit; financial auditors;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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