To read the full version of this content please select one of the options below:

Auditing and Environmental Expertise: Between Protest and Professionalisation

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 September 1991

Abstract

Recent initiatives in environmental audit prompt questions about the nature of the technical expertise upon which such practices may depend. At the heart of these practices lie expert constructions of environmental risk. It is suggested, on the basis of a deconstructed principal‐agent framework, that accounting‐based environmental audits have the potential to constrain social perceptions of corporate accountability and environmentally‐relevant action.

Keywords

Citation

Power, M. (1991), "Auditing and Environmental Expertise: Between Protest and Professionalisation", Accounting, Auditing & Accountability Journal, Vol. 4 No. 3. https://doi.org/10.1108/09513579110141751

Publisher

:

MCB UP Ltd

Copyright © 1991, MCB UP Limited