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In this study, the authors investigate a pressing concern: how auditors react to their clients facing repercussions due to environmental violations. More specifically, this study aims to examine how environmental engagements, which carry potential risks and liabilities, influence auditors’ decision-making and fee structure.

This study uses unique, reliable and actual violation data from the United States Environmental Protection Agency (US-EPA) from 2000 to 2015, focusing on clients involved in environmental violations that led to legal prosecution and penalties and those who subsequently engaged in voluntary supplemental environmental projects (SEPs). The authors use the ordinary least squares method to test the authors’ main research question and later use propensity score matching and alternate data source (ASSET4) to check the robustness of the authors’ results.

The authors find that firms with environmental violations are more susceptible to auditor resignation. Moreover, the environmental violator firms that maintain their engagement with auditors pay significantly higher audit fees compared to non-environmental violator firms. Furthermore, these environmental violator firms also face extended audit report delays and take longer to appoint a new auditor.

This study provides an additional consequence of environmental violations, namely, increased chances of auditor resignation and higher audit fees, alongside the penalties imposed by the US-EPA. Moreover, the authors’ findings position environmental violations and participation in SEPs as important factors in auditors’ business risk assessment.

Rebar is the prime component of reinforced concrete structures, and rebar monitoring is a time-consuming and technical job. With the emergence of the fourth industrial revolution, the construction industry practices have evolved toward digitalization. Still, hesitation remains among stakeholders toward the adoption of advanced technologies and one of the significant reasons is the unavailability of knowledge frameworks and implementation guidelines. This study aims to investigate technical factors impacting automated monitoring of rebar for the understanding, confidence gain and effective implementation by construction industry stakeholders.

A structured study pipeline has been adopted, which includes a systematic literature collection, semistructured interviews, pilot survey, questionnaire survey and statistical analyses via merging two techniques, i.e. structural equation modeling and relative importance index.

The achieved model highlights “digital images” and “scanning” as two main categories being adopted for automated rebar monitoring. Moreover, “external influence”, “data-capturing”, “image quality”, and “environment” have been identified as the main factors under “digital images”. On the other hand, “object distance”, “rebar shape”, “occlusion” and “rebar spacing” have been highlighted as the main contributing factors under “scanning”.

The study provides a base guideline for the construction industry stakeholders to gain confidence in automated monitoring of rebar via vision-based technologies and effective implementation of the progress-monitoring processes. This study, via structured data collection, performed qualitative and quantitative analyses to investigate technical factors for effective rebar monitoring via vision-based technologies in the form of a mathematical model.