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While the use of internal, external, and both types of environmental audits are becoming more pervasive in society, little is known about the stakeholder influences associated with their use, in large part because previous research has viewed them as a uniform type of management practice. This...
Persistent link: https://www.econbiz.de/10012751429
Research on internal auditor selection has had limited exposure in the auditing literature. Recently Seol & Sarkis introduced a multi-attribute decision model, an analytic hierarchy process (AHP), for the process of internal auditor selection. The purpose of this paper is to extend and validate...
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The basic goal of audit judgment research is to improve auditor decision making (Ashton 1982; Biggs 1985). Previous auditor judgment studies show that environmental context is one of the critical factors that affects judgment performance (see e.g., Libby and Luft 1993). The purpose of this study is...
Persistent link: https://www.econbiz.de/10009430236
This thesis adds to the body of knowledge available to decision makers in highereducation by presenting a framework for why valuable sustainability projects are oftennot pursued on university campuses, and offers one approach to overcoming theperceived financial obstacles for making investments...
Persistent link: https://www.econbiz.de/10009458917
While local governments often implement equivalent numbers of sustainability programs, they likely utilize different strategies to design them. We posit that some local governments pursue more of an exploration strategy, by experimenting with a broad range of sustainability issues and policy...
Persistent link: https://www.econbiz.de/10012963534
It is often argued that good environmental and commercial performance go hand in hand. In this chapter the links between environmental policy stringency, environmental performance and commercial performance (profitability and sales) for a sample of OECD manufacturing facilities are examined....
Persistent link: https://www.econbiz.de/10012773420
Some U.S. local governments are leveraging public procurement to meet their sustainability goals. However, does the simultaneous pursuit of multiple sustainability objectives potentially slow down the speed of procurement processes? We suggest that the simultaneous pursuit of multiple...
Persistent link: https://www.econbiz.de/10012824410
Increasing concern about global sustainability has ushered in a diverse set of regulatory policies that aim to encourage sustainable practices and outcomes. This chapter sheds light on how these regulatory policies affect multiple aspects of companies' sustainable supply chain practices. It...
Persistent link: https://www.econbiz.de/10012864738