Carte Environmental Audit and Compliance Diah Widyawati

Environmental Audit and Compliance

The Role of Audit Policies in Inducing Audit Adoption and Compliance Behavior

Limbă: engleză
Legare: Carte broșată
Disponibilitate: În depozitul extern
Expediem în 14-21 zile
328.07 lei
Compliance with environmental regulations in the US hastraditionally been enforced through a system...

Informații despre carte

Limbă
engleză
Legare
Carte - Carte broșată
Publicat
2008
Pagini
128
EAN
9783639050653
ISBN
3639050657
Enbook ID
06814575
Greutate
181
Dimensiuni
152 x 229 x 7

Descriere completă

Compliance with environmental regulations in the US hastraditionally been enforced through a system of monitoring andpenalties. While the system has resulted in environmentalimprovement in air quality, violations of the Clean Air Act stilloccur. This book evaluates the effectiveness of environmentalauditing and audit policies in the US in inducing compliancebehavior of the firms. We find facilities that self-audit are morelikely to be and stay longer in compliance with Clean Air Actregulations. Audit privilege and immunity policies have significantand opposite effects on facilities. While audit privilege policiesreduce incentives for compliance, audit immunity policiessignificantly increase them, particularly for firms that have highcosts of abatement and would otherwise have a higher likelihood ofbeing in violation.

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