Table of contents
Auditing for the environment
Michael Watson, Joyce MacKayThis article traces the evolution of corporate social responsibility (CSR) from the 1960s to the present. The authors show how public and political concerns for the environment…
Eco‐auditing and environmental liability: an international perspective
Anthony R.T. Emery, Michael WatsonEnvironmental law is relatively new, but legislation is developing rapidly. More prosecutions for environmental offences are taking place annually. Much of the legislation is…
Environmental management system auditing within Australasian companies
Ambika Zutshi, Amrik SohalThis paper focuses on various aspects of internal and external audits carried out to obtain and maintain ISO 14001 (the International Standard for the Environment released in…
Measuring sustainable development using process models
Raine Isaksson, Rickard GarvareThis conceptual paper presents a process model combining TQM values and indicators of sustainable development (SD). The intention is to find synergies in applying a process view…
A fuzzy neural network for assessing the risk of fraudulent financial reporting
Jerry W. Lin, Mark I. Hwang, Jack D. BeckerWhile financial reporting fraud has become more prevalent and costly in recent years, fraud detection has been badly lagging. Several recent studies have examined the feasibility…
The emerging UK law on the environment and the environmental auditing response
Michael Watson, Anthony R.T. EmeryEnvironmental law has developed rapidly in the twentieth century, but Britain lacks an environmental code. Cost of compliance is likely to rise rapidly as the number of statuary…
Enron, Arthur Andersen and the Catholic Church: are these symptoms of a more chronic problem?
Roger K. DoostHumanity is facing some serious and troubling questions that need to be addressed and reflected on by concerned politicians, thinkers, and general public alike most urgently if we…
Environmental information in annual reports: a survey of Swedish accountants
Siv NyquistThis paper presents an investigation of how the new demands for auditing environmental information in the administrative reports are perceived by Swedish accountants. Responses…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou