Do Audit Confidentiality and Immunity Laws Encourage Environmental Improvement ?
نویسنده
چکیده
منابع مشابه
Audit-privilege laws: the right to know nothing?
In theory, environmental audit-privilege laws grant immunity to companies that uncover environmental problems during self-audits and that take steps to correct them so that information gleaned from such audits cannot be used against the company in a lawsuit. Supporters of audit-privilege laws believe these laws encourage more audits and more disclosures of regulatory violations because of the g...
متن کاملWhistleblowing in Audit Firms: Examining Individual Workplace Beliefs
All that is necessary for the triumph of evil is that good men do nothing. Introduction The auditing profession is unusual in its depth and breadth of authoritative standards, including the AICPA Code of Conduct, state ethics laws and regulations, professional auditing standards and firm–sponsored policies. Despite, or perhaps because of, this extensive set of guidelines, numerous accounts in t...
متن کاملThe Study and Assessment of Factors Affecting on Tax Lags in the Iranian Tax System (A Case Study of Mazandaran Province’s Tax Directorate General)
Abstract This research aims at studying and assessing factors affecting on tax lags in Iran. The statistical population of study consists of 45 active manufacturing companies in the center of Mazandaran province that have filed and submitted their tax returns and related documents during the years 2009 to 2013, and their final taxes have been determined and have reached to the stage of collect...
متن کاملConsequences of The Auditor's Confidence to The Client and The Provision of Solutions
The purpose of this study is to explain the model of auditor trust in the client with an emphasis on pathology and presenting a strategy using a qualitative research method and grounded theory approach. This study was conducted in 1398 by conducting 12 in-depth interviews with partners of auditing institutes, members of the Iranian Society of Certified Public Accountants and the Audit and Manag...
متن کاملAn Introduction to the Concept of Environmental Audit: Indian Context
Phenomenal growth of population and industry exploits the environment in varied ways. Consequently, the greenhouse effect and other allied problems are threatening mankind the world over. Protection and up gradation of environment have, therefore, become the prime necessity all of mankind for the sustainable development of environment. People in humbler walks of life including the corporate cit...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
عنوان ژورنال:
دوره شماره
صفحات -
تاریخ انتشار 1998