We explore how limits to our insight on the underlying decision-making structure of regulated entities may affect the conclusions we draw about the likely impacts of environmental policies, with a focus on environmental auditing. We examine the conditions under which a multi-facility firm...

This paper investigates the compliance behavior of firms that are simultaneously regulated by multiple environmental programs. Three possible relationships among compliances with multiple programs are considered: complementarity, substitution and independence. These relationships reflect the...

When a firm is regulated by multiple environmental programs, the firm may manage its compliance with these programs systematically so that the regulation of one program can affect firm decisions regarding compliance with other programs. This paper examines the existence and the nature of such...