Environmental Audit and Environmental Disclosure Quality

Virgilio, Gianluca Piero Maria

doi:10.47743/saeb-2020-0006

Cited by 17 publications

(11 citation statements)

References 70 publications

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“…e results showed that the timely disclosure of environmental information was affected by the environmental audit committee, CSR (Corporate Social Responsibility) committee, the auditors, earnings management behavior, firm size, and the industry, while no evidence has been found that there is a statistically significant relationship between CSR committee and the voluntary disclosure of environmental information [6]. Silva et al (2018) aimed to assess the potential and application of UAVs (Unmanned Aerial Vehicles) in environmental audit and proposed a method for data acquisition and identification of environmental impacts [7].…”

Section: Research Methods and Related Literature Onmentioning

confidence: 91%

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Exploration of Environmental Protection-Oriented Ecoenvironmental Performance Audit System

Wang

2022

Security and Communication Networks

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In the era of the COVID-19 (SARS-CoV-2) virus, it has become imperative to audit the environment surrounding us to prioritize public health and the healthcare system. This study aims to accelerate the reform of the economic development modes and the construction of a resource-friendly society. The environmental protection-oriented ecoenvironmental performance audit system is studied here. Based on the current situation of regional ecological pollution in the Yangtze River Economic Belt, the situation and existing problems are analyzed for the ecoenvironment in the Yangtze River Economic Belt from the perspectives of biodiversity, water ecoenvironment, wetland ecoenvironment, and forest ecoenvironment. Then, the situation is deeply analyzed for the ecoenvironmental performance audit project in the Yangtze River Economic Belt. Afterward, we explore the basic characteristics of the environmental audit and summarize the implementation path of resource and environmental audit. The results show that there are some problems in the control and utilization of funds for environmental protection and the development and protection of resources in the cities along the Yangtze River Economic Belt. Then we analyze the problems in the ecoenvironmental performance audit of the Yangtze River Economic Belt and give some suggestions for improving the ecoenvironmental performance audit work. The objective of this paper is to improve the application effect of ecoenvironmental performance audit and provide references for future environmental protection work which will have great impacts on public health and the development of healthcare services.

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Section: Research Methods and Related Literature Onmentioning

confidence: 91%

“…e research emphasized the importance of green economy audit which may be a suitable auditing support mode for forestry enterprises [5]. Marwa et al (2020) discussed the relationship between environmental disclosure quality and environmental audit.…”

Section: Research Methods and Related Literature Onmentioning

confidence: 99%

Exploration of Environmental Protection-Oriented Ecoenvironmental Performance Audit System

Wang

2022

Security and Communication Networks

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“…Following the work of DeAngelo (1981), it has been widespread practice to distinguish between audit firms according to their brand name (i.e., big vs. small audit firms), and audit firms with a brand name tend to have better disclosure. Marwa et al (2020) find that there is a higher level of voluntary disclosure of environmental information when firms are audited by Big4 auditing firms. Similarly, Palmer (2008) shows that firms that are audited by higher‐quality auditors provide more disclosure in terms of both extent and quality.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

Climate change performance and financial distress

et al. 2022

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Given the crucial role that environmental accounting plays in sustainable development, this study investigates the relationship between climate change disclosure performance (CCDP) and financial distress as well as the moderating impact of litigation, the existence of a risk committee, the employment of Big4 auditing firms and the level of audit fees. Utilising a sample of the top 300 Australian Securities Exchange (ASX)‐listed non‐financial firms over the period 2008–2019 and ordinary least squares (OLS) regression analysis with fixed effects, it is found that higher levels of CCDP are related to lower levels of financial distress. Additionally, the significant association between CCDP and financial distress is manifested in firms with low litigation risk, firms with a risk committee, firms that employ Big4 auditing firms and firms that incur a higher level of audit fees. Additional tests that mitigate self‐selection and endogeneity, such as propensity score matching (PSM) and the system generalised method of moments (GMM), show that our findings are robust. Finally, our findings shed light on managers' strategic behaviour in relation to the consideration of, and transparency around, climate change risks.

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“…Using the principles of systemicity and practicability, the efficiency index system of professional football clubs is constructed, and the importance of each index is analyzed [ 9 ]. At the same time, the environmental protection responsibility of sports clubs is helpful to the implementation of this research, and the corresponding theoretical basis is used to solve the problem of today's sports clubs performing environmental protection responsibilities [ 10 ]. Only by paying attention to and assuming the social responsibility related to economic benefits, and constantly raising new issues and discussing them, can sports clubs embody their greatest social value [ 11 ].…”

Section: Introductionmentioning

confidence: 99%

Air Pollution Detection and Sports Club Environmental Responsibility Based on the RBF Neural Network

Guo

Lin²,

Ze-bo

2022

Computational Intelligence and Neuroscience

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With the rapid development of soft computing technology, various models and comprehensive analysis methods are emerging one after another, and new theories and research results continue to emerge, showing great strength and development potential in actual theoretical research and engineering applications. This paper analyzes the air pollution detection and environmental responsibility of sports clubs based on RBF neural networks, constructs the corresponding neural network algorithm, and simulates and analyzes the data. In the process of simulation design, we adjust the weight and threshold of the network according to the error performance of the network to realize the functions required by the system. Different models were used to predict the concentration of air pollutants in typical cities. At the same time, a meta-analysis method was used to conduct a preliminary discussion on the impact of air pollutants on the health of the Chinese population, and some research results were obtained. In the past years, Chinese sports clubs have also built a solid social environmental protection system around the related environmental protection responsibilities of sports clubs. The research on green environmental monitoring has improved people’s awareness of environmental responsibility and provided technical support for the green development of sports clubs.

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Environmental Audit and Environmental Disclosure Quality

Cited by 17 publications

References 70 publications

Exploration of Environmental Protection-Oriented Ecoenvironmental Performance Audit System

Exploration of Environmental Protection-Oriented Ecoenvironmental Performance Audit System

Climate change performance and financial distress

Air Pollution Detection and Sports Club Environmental Responsibility Based on the RBF Neural Network

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