A review on how CPAs should be involved in environmental auditing and reporting for the core aim of it
[ N/A ]
Tarih
2007
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
LLC CPC Business Perspectives
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
This study aims to review how CPAs should be involved in environmental auditing and reporting (EAR) for the core aim of it. The necessity of the theme came to fill up the lack of papers in international literature in order to underline the key moments and limiting factors of EAR applications by CPAs in managerial and legislative context of the developed and developing countries from the 1970s till the 2000s. The study is organised under two main topics: 1) to investigate how CPAs (Certified Public Accountants) working for accounting and auditing firms as a member of audit team have been involved in EAR over the years, and 2) to determine how EAR activities of CPAs can be made more effective for the core aims of EAR. Concerning the first topic, the study deduces that in the period of 1970-1989, EAR focused on legal compliance, and was generally undertaken by external professionals outside both the accounting field and the organization itself; In the period of 1990-the 2000s, EAR has been an integral part of the environmental management system whereby management determines whether the organization's environmental control systems are adequate to ensure compliance with regulatory requirements and internal policies. In this period of time CPAs have been involved in EAR activities, and the role that CPAs can play in EAR has increased because of demands of clients. Concerning the second topic, the study deduces that an aggregate and global environmental reporting, auditing and attestation framework for CPAs should be set to contribute to sustainability, which is the core aim of EAR, by considering the principles on environmental auditing, certification and attestation being mandatory and for all small, medium and large scale industry businesses. © Mehmet Özbirecikli, 2007.
Açıklama
Anahtar Kelimeler
External environmental auditing and reporting, Sustainability auditing
Kaynak
Problems and Perspectives in Management
WoS Q Değeri
Scopus Q Değeri
Q1
Cilt
5
Sayı
2
