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العنوان
The Auditor’s Role And Responsibilities Towards Auditing Environmental Performance Of Firrms /
المؤلف
Mohamed, Gehan Abdel-Hady Mousa.
هيئة الاعداد
باحث / جيهان عبد الهادي محمد موسى
مشرف / أمين عبد اللطيف المليجي
مناقش / روبيرت ديكسون
مناقش / أمين عبد اللطيف المليجي
الموضوع
Auditing.
تاريخ النشر
2004.
عدد الصفحات
323 P. :
اللغة
الإنجليزية
الدرجة
الدكتوراه
التخصص
المحاسبة
تاريخ الإجازة
1/1/2004
مكان الإجازة
جامعة بنها - كلية التجارة - محاسبة
الفهرس
Only 14 pages are availabe for public view

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Abstract

ABSTRACT
Environmental issues have a significant impact on business and the auditing profession each year firms are prosecuted and fined for violating environmental laws corporations ara faced with increasing pressures from diverse stakeholder groups including governmental agencies to address environmental concerns however environmental disclosure is still very low .the implication of environmental issues on business lead to the emergence of anumber of arguments concerning the role of fnancial auditors in environmental auditing the critical question posed is should financial auditors be involved in environmental auditing and what factors which limit their participation.
Accounting research which addresses environmental auditing environmental impacts on business and the auditing profession corporate environmental disclosure and companies motivations for environmental disclosure are reflected upon to draw the theoretical findings of the research the theoretical framework of reasearch is based on legitimacy theory to recognize companies motivations for environmental disclosure in egypt and to identify the impact of these motivations on the demand for environmental auditing .empirical finding based on surveying three groups . the central proposal made is that the level of demand for environmental auditing may impact on auditors participation in environmental auditing . The theoretical suggested that obstacles which limit auditors involvement in environment audits depend on two groups of factors.
The First group is related to auditors qualification and the auditing profession such as accounting education the ethical and social aspects in accounting the experience skills and training of auditors the absence Of professional guidance for environmental issues
Second group is related to the of demand for environmental auditing which depends requirements of environmental reports.
The search consists of the following chapters : chapter1: introduction and overiew،Chapter 2 perspectives on environmental auditing Chapter 3 the relevance of financial auditors to meet environment al challenges Chapter 4 the international environmental initiatives and the problems of corporate environmental Chapter 5 the social persape and corpoeate environmental reportind Chapter 6 research methodology and legitimacy theory Chapter 7 the statistical methodology of research Chapter 8 further andlysis of surveys factor analysis correlation and regression analysis correlation and regression analysis Chapter 9 the theoretical framework and results of the research.