Internal audit's role in GHG emissions and energy reporting : evidence from audit committees, senior accountants, and internal auditors
Year of publication: |
2015
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Authors: | Trotman, Andrew J. ; Trotman, Ken T. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 34.2015, 1, p. 199-230
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Subject: | energy usage | GHG emissions | internal auditing | judgment and decision making | nonfinancial assurance | qualitative research | Interne Revision | Internal audit | Treibhausgas-Emissionen | Greenhouse gas emissions | Wirtschaftsprüfung | Financial audit | Prüfungsausschuss des Aufsichtsrats | Audit committee | Energiekonsum | Energy consumption | Rechnungswesen | Accounting |
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