MOOR, P. DE; BEELDE, I. DE - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2005
This review of the literature on environmental auditing and the potential role of accountants distinguishes between … reluctant to enter the field of environmental auditing. It is argued that this reluctance is because of a lack of generally … accepted principles for conducting environmental audits. If external accountants are engaged in environmental auditing, they …