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Comments of the AFAANZ Auditing and Assurance Standards Committee on the proposed standard on assurance engagements over GHG emissions disclosure
Hay, David; Harding, Noel; Gan, Chris; Ge, Irene; Linh Tu Ho - In: Accounting and finance 63 (2023) 4, pp. 4813-4820
Persistent link: https://www.econbiz.de/10014477204
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Audit 4.0-based ESG assurance : an example of using satellite images on GHG emissions
Gu, Yu; Dai, Jun; Vasarhelyi, Miklos A. - In: International journal of accounting information systems 50 (2023), pp. 1-17
Persistent link: https://www.econbiz.de/10014459420
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Developing an International Assurance Standard on Carbon Emissions Disclosures
Simnett, Roger; Nugent, Michael; Huggins, Anna - 2013
Governments, organizations and individuals around the world are paying increasing attention to climate change and …
Persistent link: https://www.econbiz.de/10014214845
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Accounting for Emissions : Evidence from Auditor Pricing of Climate Change Risk
Kannan, Yezen H.; Gleason, Kimberly C.; Molyneux, Philip - 2021
We investigate whether, and how, auditors price risks related to greenhouse gas emissions (GHG) for a sample of firms traded in the US that disclose their CO2 emissions data. Specifically, we assess whether auditors price CO2 physical and transition risks among multiple categories of emission...
Persistent link: https://www.econbiz.de/10013214007
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International evidence of changing assurance practices for carbon emissions disclosures
Datt, Rina; Prasad, Pranil; Vitale, Connie; Prasad, Krishan - In: Meditari accountancy research 30 (2022) 6, pp. 1594-1628
Persistent link: https://www.econbiz.de/10013537635
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Audit and reduction manual for industrial emissions and wastes
1991 - 1. ed
Persistent link: https://www.econbiz.de/10000084127
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Internal audit's role in GHG emissions and energy reporting : evidence from audit committees, senior accountants, and internal auditors
Trotman, Andrew J.; Trotman, Ken T. - In: Auditing : a journal of practice & theory 34 (2015) 1, pp. 199-230
Persistent link: https://www.econbiz.de/10010504658
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Developing an international assurance standard on greenhouse gas statements
Simnett, Roger; Nugent, Michael; Huggins, Anna L. - In: Accounting horizons : a quarterly publication of the … 23 (2009) 4, pp. 347-363
Persistent link: https://www.econbiz.de/10003944569
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Greenhouse gas and energy audits under the newly legislated Australian audit determination : perceptions of initial impact
Martinov-Bennie, Nonna; Hoffman, Rochel - In: Australian accounting review 22 (2012) 2, pp. 195-207
Persistent link: https://www.econbiz.de/10009574056
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Climate change, greenhouse gas accounting, auditing and accountability
Milne, Markus J. (contributor) - In: Accounting, auditing & accountability journal 25 (2012) 1, pp. 105-198
Persistent link: https://www.econbiz.de/10009488980