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Environmental auditing: the audit theory gap

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  • Margaret Lightbody

Abstract

The international accounting profession is actively seeking opportunities to position itself within the potentially lucrative environmental audit market. To date, accountants have utilised a number of strategies to advocate for a greater role in this field. These strategies have primarily focused on attempts to establish the ability of accountants to ‘orchestrate’ environmental audits (Power 1996). However, accountants appear to have had limited success in achieving such outcomes. As a short term alternative to a direct management role in environmental audits, this paper proposes that the accounting profession utilise their expertise to facilitate training in audit theory and methodology to overcome the substantial ‘gaps’ that currently exist in the knowledge base of the professional groups dominating the conduct of environmental audits.

Suggested Citation

  • Margaret Lightbody, 2000. "Environmental auditing: the audit theory gap," Accounting Forum, Taylor & Francis Journals, vol. 24(2), pages 151-169, June.
    • Handle: RePEc:taf:accfor:v:24:y:2000:i:2:p:151-169
    DOI: 10.1111/1467-6303.00033
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    Cited by:

    1. 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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