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Internal audit functions and sustainability audits: Insights from manufacturing firms

Amoako, Gilbert K.; Bawuah, Jonas; Asafo-Adjei, Emmanuel; … - In: Cogent Business & Management 10 (2023) 1, pp. 1-21

We examined the nexus between four internal audit functions (IAF) and sustainability audits (SA) of manufacturing firms. The specific IAF employed in this study were; risk management practices (RMP), sustainability sensitivity (SS), internal audit effectiveness (IAE) and enactments, policies,...

Persistent link: https://www.econbiz.de/10014527363

Accountability on Sustainability in Central and Eastern Europe: An Empirical Assessment of Sustainability-Related Assurance

Pasko, Oleh; Balla, Inna; Levytska, Inna; Semenyshena, … - In: Comparative Economic Research. Central and Eastern Europe 24 (2021) 3, pp. 27-52

The paper explores how companies from Central and Eastern Europe adopt assurance practices to provide accountability for sustainability. Drawing on modified coding rules from prior research, a conventional content analysis of 36 assurance statements companies from nine countries was conducted....

Persistent link: https://www.econbiz.de/10013204675

Good Tax Governance? …Govern Tax Good!

van der Enden, Eelco - 2020

Much has been said and written about the ‘fiscal behaviour' of multinationals. A tax code of conduct is often mentioned as a 'catch-all solution' for stimulating 'acceptable fiscal behaviour'. Stakeholders increasingly demand fiscal accountability to obtain verifiable and validated credible...

Persistent link: https://www.econbiz.de/10012832978

Environmental Policy and Audit Pricing

Rabarison, Monika K. - 2020

better environmental performance of the firms following stronger regulations could lower the business risks and thus …

Persistent link: https://www.econbiz.de/10012840923

Internal Auditor's Role in ESG Disclosure and Assurance : An Analysis of Practical Insights

Bonrath, Annika; Eulerich, Marc; Lopez-Kasper, Vanessa - 2022

Using a dataset of 107 internal auditors, we investigate internal audit functions' (IAF) role in environmental, social, and governance (ESG) matters. We give evidence for organizations' and IAFs' ESG maturity driving ESG reporting, while IAFs' involvement in ESG drives assurance of ESG reports....

Persistent link: https://www.econbiz.de/10013293592

Truth-Telling by Third-Party Auditors and the Response of Polluting Firms : Experimental Evidence from India

Duflo, Esther - 2013

In many regulated markets, private, third-party auditors are chosen and paid by the firms that they audit, potentially creating a conflict of interest. This paper reports on a two-year field experiment in the Indian state of Gujarat that sought to curb such a conflict by altering the market...

Persistent link: https://www.econbiz.de/10013078984

Accountability on sustainability in Central and Eastern Europe : an empirical assessment of sustainability-related assurance

Pasko, Oleh; Balla, Inna; Levytska, Inna; Semenyshena, … - In: Comparative economic research : Central and Eastern Europe 24 (2021) 3, pp. 27-52

Persistent link: https://www.econbiz.de/10012666911

Assets Restatement Model from the Natural Capital Maintenance Perspective

Guse, Raluca - 2016

The present research aims to propose a new approach to defining and measuring assets in terms of the negative effects and net benefits arising from their use and affecting the natural capital. In this regard, we provide a new definition and a reclassification of assets in three categories,...

Persistent link: https://www.econbiz.de/10012981155

A Cluster-Based Approach for the Application of EMAS

Frey, Marco; Iraldo, Fabio - 2008

This paper analyses the benefits of the cluster approach in adopting EMAS (the EC Eco-Management and Audit Scheme) by some companies operating in the territorial area of Lucca. The cluster approach proves to be effective in stimulating and supporting the adoption of EMAS and, more in general, to...

Persistent link: https://www.econbiz.de/10014048095

Does Voluntary ESG Reporting Resolve Disagreement Among ESG Rating Agencies?

Kimbrough, Michael D.; Wang, Xu (Frank); Wei, Sijing; … - 2022

about companies’ environmental, social, and governance (ESG) performance by issuing ESG reports on a voluntary basis. We … individual companies’ ESG performance. Consistent with this possibility, we find that disagreement among ESG rating agencies is … help reduce disagreement about the company’s performance on those dimensions. Using textual analysis, we find that longer …

Persistent link: https://www.econbiz.de/10013405817