IDEAS home Printed from https://ideas.repec.org/a/taf/accfor/v28y2004i2p119-138.html
   My bibliography  Save this article

The necessary characteristics of environmental auditors: a review of the contribution of the financial auditing profession

Author

Listed:
  • Robert Dixon
  • Gehan A. Mousa
  • Anne D. Woodhead

Abstract

The business community faces many pressures from the green consumer, environmental groups, employees and investors to accept its environmental accountabilities and to provide information about its environmental performance. This information is becoming increasingly important to a broad range of corporate stakeholders because it is a key resource in managing a business’s response to the issue of environmental accountability. Businesses need to ascertain whether potential responsibilities for environmental implications on business are considered within their companies. A number of arguments have emerged concerning the relevance of the financial auditing profession in contributing to this area of environmental concerns. The paper is principally concerned with (1) reviewing the literature in an attempt to answer the questions: (i) can the financial audit profession make a contribution in the area of environmental audits? (ii) are financial auditors in a position to assess environmental implications for business and take part in environmental auditing? (2) The paper goes on to suggest a general framework of the necessary characteristics of environmental auditors.

Suggested Citation

  • 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.
  • Handle: RePEc:taf:accfor:v:28:y:2004:i:2:p:119-138
    DOI: 10.1016/j.accfor.2004.01.001
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1016/j.accfor.2004.01.001
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1016/j.accfor.2004.01.001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. David Carassus & Khaled Albouaini & Marie Caussimont, 2013. "Une analyse de l'Audit Expectation Gap dans le contexte français," Post-Print hal-02432110, HAL.
    2. Ans Kolk & Paolo Perego, 2010. "Determinants of the adoption of sustainability assurance statements: an international investigation," Business Strategy and the Environment, Wiley Blackwell, vol. 19(3), pages 182-198, March.
    3. 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.
    4. Habiba Al-Shaer & Mahbub Zaman, 2019. "CEO Compensation and Sustainability Reporting Assurance: Evidence from the UK," Journal of Business Ethics, Springer, vol. 158(1), pages 233-252, August.
    5. Jonas Wanner & Christian Janiesch, 2019. "Big data analytics in sustainability reports: an analysis based on the perceived credibility of corporate published information," Business Research, Springer;German Academic Association for Business Research, vol. 12(1), pages 143-173, April.
    6. Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2017. "Integrated reporting: Is it the last piece of the accounting disclosure puzzle?," Journal of Multinational Financial Management, Elsevier, vol. 41(C), pages 23-46.
    7. Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2019. "Integrated reporting: An accounting disclosure tool for high quality financial reporting," Research in International Business and Finance, Elsevier, vol. 49(C), pages 13-40.
    8. Ignace De Beelde & Sanne Tuybens, 2015. "Enhancing the Credibility of Reporting on Corporate Social Responsibility in Europe," Business Strategy and the Environment, Wiley Blackwell, vol. 24(3), pages 190-216, March.
    9. Andreea Mihaela HINT(?TEFAN) & Dan Ioan TOPOR & Andreea MARIN-PANTELESCU, 2019. "Legislative Environment And The Importance Of Accounting Environmental Costs In The Lighting Body Industry," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 13(1), pages 374-385, November.
    10. Amir Michael & Rob Dixon, 2019. "Audit data analytics of unregulated voluntary disclosures and auditing expectations gap," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(4), pages 188-205, December.
    11. 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.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accfor:v:28:y:2004:i:2:p:119-138. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/racc .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.