Copertina di Environmental Audit and Compliance
Titolo del libro:

Environmental Audit and Compliance

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

VDM Verlag Dr. MŸller Aktiengesellschaft & Co. KG (15.07.2008 )

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ISBN-13:

978-3-639-05065-3

ISBN-10:
3639050657
EAN:
9783639050653
Lingua del libro:
Inglese
Risvolto di copertina:
Compliance with environmental regulations in the US has traditionally been enforced through a system of monitoring and penalties. While the system has resulted in environmental improvement in air quality, violations of the Clean Air Act still occur. This book evaluates the effectiveness of environmental auditing and audit policies in the US in inducing compliance behavior of the firms. We find facilities that self-audit are more likely to be and stay longer in compliance with Clean Air Act regulations. Audit privilege and immunity policies have significant and opposite effects on facilities. While audit privilege policies reduce incentives for compliance, audit immunity policies significantly increase them, particularly for firms that have high costs of abatement and would otherwise have a higher likelihood of being in violation.
Casa editrice:
VDM Verlag Dr. MŸller Aktiengesellschaft & Co. KG
Da (autore):
Diah Widyawati
Numero di pagine:
128
Pubblicato il:
15.07.2008
Giacenza di magazzino:
Disponibile
categoria:
Economia
Prezzo:
59,00 €
Parole chiave:
Environmental Auditing, Audit Policies, compliance, Monitoring, Enforcement

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