Environmental accounting is a recent phenomenon in the modern jurisprudence. It may reflect the corporate governance mechanisms in line with the natural resources and environmental sound management and administration systems in any country of the world. It may be a corporate focused on the improving of the environmental quality. But it is often identified that it is ignored due to some reasons ...

How to adopt computer-assisted auditing techniques (CAATTs) quickly and develop a continuous auditing system are the critical issues for the implementation of automated auditing techniques. In this research, we study the technological adaptation process of a case company, which continuously implemented four CAATTs projects in three years. We summarized and analyzed the routinization process of ...

Environmental regulation could affect many aspects of production and operation companies. Company performance is an important index to measure its operation. We use a quasi-natural experiment explore how government environmental auditing influence company in China from 2003 2017. The results illustrate that improve performance. This effect more significant state-owned private than foreign other...

This paper is based on “Opinion of the Audit-Commission Strengthening Resource and Environmental Auditing” issued by Audit Commission in 2009. The commission suggested studies impact industrial structure upgradation manufacturing enterprises China, 2006 to 2008 stocks listed companies Shanghai Shenzhen. Propensity Score Matching (PSM) Differences-in-Differences (DID) were used test induced effe...

As a result of the Leadership Conference on Biomedical Research and the Environment, the Facilities Committee focused its work on the development of best environmental practices at biomedical research facilities at the university and independent research facility level as well as consideration of potential involvement of for-profit companies and government agencies. The designation "facilities"...