This study focused on a multi-indicator assessment methodology for governmental environmental auditing of water protection programs. The environmental status of Wuli Lake in China was assessed using the global indicat...This study focused on a multi-indicator assessment methodology for governmental environmental auditing of water protection programs. The environmental status of Wuli Lake in China was assessed using the global indicators （driver-status-response） developed by the Commission on Sustainable Development, and four additional indicators proposed by the author： water quality, pollution load, aquatic ecosystem status, and lake sediment deposition. Various hydrological, chemical, biological and environmental parameters were used to estimate the values of the indicators for assessment of environmental status of the lake based on time series data sets for twenty years. The indicators proposed can be customized to meeting the needs for particular assessment of water protection programs. This method can be used to evaluate the performance of national environmental protection programs and provide technical support for environmental auditors.展开更多
The objective of the study is to examine the relationship between environmental accounting audit decision and firm＇s profitability in Nigeria. Specifically, the authors hypothesize that profitability is a determinant...The objective of the study is to examine the relationship between environmental accounting audit decision and firm＇s profitability in Nigeria. Specifically, the authors hypothesize that profitability is a determinant of company＇s decision to disclose quantitative environmental information for external audits. The population of this research is made up of both quoted and non-quoted companies. The sample size for this study was selected using the simple random sampling technique. The selected companies included companies from the following sectors： agriculture, automobile and tyre, breweries, building materials, chemical and paints, conglomerates companies, food/beverages and tobacco, construction, healthcare, industrial/domestic products, packaging, printing and publishing, textiles, petroleum marketing companies, banking, insurance, and others. A sample of 160 companies with audited final accounts for 2009 financial year was eventually selected. The binary logit regression technique was utilized as the data analysis method. The finding reveals that profitability is a positive and significant determinant in evaluating the probability that a firm includes environmental information for external audits. The study concludes that finn-specific factors may provide incentives for corporate environmentalism in Nigeria.展开更多
This paper investigates empirically the link between the inflow of Diasporas remittances and the environment of accounting/auditing in 10 African countries. The result using Spearman＇s rank correlation indicates the ...This paper investigates empirically the link between the inflow of Diasporas remittances and the environment of accounting/auditing in 10 African countries. The result using Spearman＇s rank correlation indicates the existence of a positive relationship （correlation coefficient rs is 0.36）, but the strength of the relationship is weak （significant level of 0.05）. The quality of accounting and auditing as represented by their environment is a stimulus that could enhance the inflow of Diasporas remittances. The study therefore recommends that African countries should strategically and proactively refocus attention on developing accounting/auditing environment in order to attract reasonable volume of remittances.展开更多
The overall objective of this study was to establish the effects of steel industrial effluent on Nairobi metropolitan water system and its impact to the society. The study sought to identify various types of wastes pr...The overall objective of this study was to establish the effects of steel industrial effluent on Nairobi metropolitan water system and its impact to the society. The study sought to identify various types of wastes produced by factories, assess how the waste generated is managed and disposed</span></span><span style="font-family:Verdana;"><span style="font-family:Verdana;"><span style="font-family:Verdana;">,</span></span></span><span style="font-family:Verdana;"><span style="font-family:Verdana;"><span style="font-family:Verdana;"> examine the effects of effluent discharge on Nairobi River and finally propose mitigation measures. The research adopted a qualitative design and employed a number of methods: direct observations, document reviews to content analysis of the past studies, which in the end generated invaluable data. The study revealed that there are four categories of waste generated</span></span></span><span style="font-family:Verdana;"><span style="font-family:Verdana;"><span style="font-family:Verdana;">:</span></span></span><span style="font-family:Verdana;"><span style="font-family:Verdana;"><span style="font-family:Verdana;"> solid waste, liquid waste, footbath chemicals as well as thermal wastes. It was also found that waste management in place w</span></span></span><span style="font-family:Verdana;"><span style="font-family:Verdana;"><span style="font-family:Verdana;">as</span></span></span><span style="font-family:Verdana;"><span style="font-family:Verdana;"><span style="font-family:Verdana;"> not effective enough leading to water and soil pollution. Other causes of pollution were found out to emanate from gasses contamination to the air and chemicals used during steel processing. The findings will inform the community of the harmful effects of untreated water and how it impacts on their health and productivity. It will also help the stakeholders in the environmental conservation to articulate issues of policy and influence agenda setting in the national and sub-national levels.展开更多
As a crucial supervisory department overseeing economic operations,the audit department plays a pivotal role in safeguarding the healthy development of the country’s economy,exposing corruption,and effectively mainta...As a crucial supervisory department overseeing economic operations,the audit department plays a pivotal role in safeguarding the healthy development of the country’s economy,exposing corruption,and effectively maintaining social and economic peace and stability.The work of auditing involves detecting existing issues,providing remedies,and consistently contributing to national governance.However,as the market economic environment undergoes continuous changes,legal systems advance,and the audit environment becomes more complex,audit risks have gradually gained prominence.The prevention of audit risks has increasingly captured the attention of audit agencies at all levels.This necessitates audit institutions to continually adapt to new challenges,comprehend risks,and exert effective control over them.This article delves into the causes of audit risks,exploring ways to effectively identify and respond to these risks within a complex and ever-changing environment.The objective is to ensure the objectivity and accuracy of audit reports,allowing the audit function to truly serve as an“immune”system,protecting public interests.展开更多
In this paper,the development course of ecological environmental audit in China was described,and the evolution of its policy support,technical means and coverage was analyzed.At the same time,in view of the problems ...In this paper,the development course of ecological environmental audit in China was described,and the evolution of its policy support,technical means and coverage was analyzed.At the same time,in view of the problems such as low data quality and credibility,limited scope of audit and lagging informatization construction in audit work,some specific suggestions were put forward to better support the ecological civilization construction in China by optimizing the ecological environmental audit work.展开更多
基金Project supported by the International Project between The Netherlands Royal Academy of Arts and Sciences and Chinese Academy of Sciences (No. 04CDP014) the National Natural Science Foundation of China (No. 40471130)
文摘This study focused on a multi-indicator assessment methodology for governmental environmental auditing of water protection programs. The environmental status of Wuli Lake in China was assessed using the global indicators （driver-status-response） developed by the Commission on Sustainable Development, and four additional indicators proposed by the author： water quality, pollution load, aquatic ecosystem status, and lake sediment deposition. Various hydrological, chemical, biological and environmental parameters were used to estimate the values of the indicators for assessment of environmental status of the lake based on time series data sets for twenty years. The indicators proposed can be customized to meeting the needs for particular assessment of water protection programs. This method can be used to evaluate the performance of national environmental protection programs and provide technical support for environmental auditors.
文摘The objective of the study is to examine the relationship between environmental accounting audit decision and firm＇s profitability in Nigeria. Specifically, the authors hypothesize that profitability is a determinant of company＇s decision to disclose quantitative environmental information for external audits. The population of this research is made up of both quoted and non-quoted companies. The sample size for this study was selected using the simple random sampling technique. The selected companies included companies from the following sectors： agriculture, automobile and tyre, breweries, building materials, chemical and paints, conglomerates companies, food/beverages and tobacco, construction, healthcare, industrial/domestic products, packaging, printing and publishing, textiles, petroleum marketing companies, banking, insurance, and others. A sample of 160 companies with audited final accounts for 2009 financial year was eventually selected. The binary logit regression technique was utilized as the data analysis method. The finding reveals that profitability is a positive and significant determinant in evaluating the probability that a firm includes environmental information for external audits. The study concludes that finn-specific factors may provide incentives for corporate environmentalism in Nigeria.
文摘This paper investigates empirically the link between the inflow of Diasporas remittances and the environment of accounting/auditing in 10 African countries. The result using Spearman＇s rank correlation indicates the existence of a positive relationship （correlation coefficient rs is 0.36）, but the strength of the relationship is weak （significant level of 0.05）. The quality of accounting and auditing as represented by their environment is a stimulus that could enhance the inflow of Diasporas remittances. The study therefore recommends that African countries should strategically and proactively refocus attention on developing accounting/auditing environment in order to attract reasonable volume of remittances.
文摘The overall objective of this study was to establish the effects of steel industrial effluent on Nairobi metropolitan water system and its impact to the society. The study sought to identify various types of wastes produced by factories, assess how the waste generated is managed and disposed</span></span><span style="font-family:Verdana;"><span style="font-family:Verdana;"><span style="font-family:Verdana;">,</span></span></span><span style="font-family:Verdana;"><span style="font-family:Verdana;"><span style="font-family:Verdana;"> examine the effects of effluent discharge on Nairobi River and finally propose mitigation measures. The research adopted a qualitative design and employed a number of methods: direct observations, document reviews to content analysis of the past studies, which in the end generated invaluable data. The study revealed that there are four categories of waste generated</span></span></span><span style="font-family:Verdana;"><span style="font-family:Verdana;"><span style="font-family:Verdana;">:</span></span></span><span style="font-family:Verdana;"><span style="font-family:Verdana;"><span style="font-family:Verdana;"> solid waste, liquid waste, footbath chemicals as well as thermal wastes. It was also found that waste management in place w</span></span></span><span style="font-family:Verdana;"><span style="font-family:Verdana;"><span style="font-family:Verdana;">as</span></span></span><span style="font-family:Verdana;"><span style="font-family:Verdana;"><span style="font-family:Verdana;"> not effective enough leading to water and soil pollution. Other causes of pollution were found out to emanate from gasses contamination to the air and chemicals used during steel processing. The findings will inform the community of the harmful effects of untreated water and how it impacts on their health and productivity. It will also help the stakeholders in the environmental conservation to articulate issues of policy and influence agenda setting in the national and sub-national levels.
文摘As a crucial supervisory department overseeing economic operations,the audit department plays a pivotal role in safeguarding the healthy development of the country’s economy,exposing corruption,and effectively maintaining social and economic peace and stability.The work of auditing involves detecting existing issues,providing remedies,and consistently contributing to national governance.However,as the market economic environment undergoes continuous changes,legal systems advance,and the audit environment becomes more complex,audit risks have gradually gained prominence.The prevention of audit risks has increasingly captured the attention of audit agencies at all levels.This necessitates audit institutions to continually adapt to new challenges,comprehend risks,and exert effective control over them.This article delves into the causes of audit risks,exploring ways to effectively identify and respond to these risks within a complex and ever-changing environment.The objective is to ensure the objectivity and accuracy of audit reports,allowing the audit function to truly serve as an“immune”system,protecting public interests.
文摘In this paper,the development course of ecological environmental audit in China was described,and the evolution of its policy support,technical means and coverage was analyzed.At the same time,in view of the problems such as low data quality and credibility,limited scope of audit and lagging informatization construction in audit work,some specific suggestions were put forward to better support the ecological civilization construction in China by optimizing the ecological environmental audit work.
