University of Bahrain
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Obstacles of Auditing the Environmental Performance of Industrial Corporations: An Analytical Field Study

Show simple item record Ali, Salah Abdel-Hafeez Mostafa 2018-07-31T08:59:53Z 2018-07-31T08:59:53Z 2017-04
dc.identifier.issn 2384-4787
dc.description.abstract The study aims at identifying the obstacles that limit the Egyptian External Auditors to audit the environmental performance of industrial corporations with environmental impacts; which could enable the stakeholders to evaluate the environmental information and enables the external auditor to verify this performance. This helps to narrow the gap between the auditing profession and the expectations and needs of users. To achieve this objective, the study included four topics. The first topic dealt with the extent to which the current accounting systems measure and disclose environmental performance. The second topic examined the appropriateness of the current qualification of the external auditor to perform the environmental audit. The third topic examined the obstacles related to the implementation of the environmental audit process, such as the multiplicity and diversity of the standards and their incompleteness. The fourth topic was devoted to the field study, which dealt with the survey of the parties interested in the audit process in Egypt such as auditors and financial managers, in order to verify the research hypotheses. The study concluded that a lack of appropriate measurement and disclosure of items related to environmental performance is one of the obstacles facing the auditor when conducting an environmental audit. The current qualification of the financial auditor is limited only to the aspects that enable him to perform the financial audit, and that the environmental audit requires some additional qualification. The lack of environmental auditing standards may affect the credibility of the audit findings and expose the auditor to accountability. en_US
dc.language.iso other en_US
dc.publisher University of Bahrain en_US
dc.rights Attribution-NonCommercial-ShareAlike 4.0 International *
dc.rights.uri *
dc.subject Environmental Auditing Obstacles
dc.subject Environmental performance
dc.subject Egyptian External Auditors
dc.subject Industrial Corporations
dc.title Obstacles of Auditing the Environmental Performance of Industrial Corporations: An Analytical Field Study en_US
dc.type Article en_US
dc.volume 04
dc.issue 01
dc.pagestart 88
dc.pageend 130
dc.source.title Journal of Empirical Research in Accounting & Auditing
dc.abbreviatedsourcetitle JERAA

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