The potential implications of environmental deterioration on business and non-business visitor expenditures in a natural setting

Abstract

Nature-based tourism can be an important source of income for regional economies but relies on a healthy environment. Using data collected from business and non-business visitors to Australia’s coast adjacent to the Great Barrier Reef, the authors generate estimates of the potential financial impact of environmental degradation, demonstrating a novel way of testing and controlling for hypothetical response bias. More than 90% of non-business visitors and 67% of business visitors came to the region for at least one nature-related reason. Average daily expenditure was similar for both visitor segments (≈AUD$190), but the determinants of expenditure varied. All visitors reacted much more negatively to the prospect of environmental degradation than to a 20% increase in (local) prices, although business visitors were much less responsive than non-business visitors. Adjusting for hypothetical response bias, the authors estimate that substantial environmental degradation could reduce visitor expenditures (and thus local tourism incomes) by at least 17%.

Moral reasoning, whistleblowing intention, and audit judgement moderate the effect of ethical sensitivity on internal audit quality

“…The results of the moderation test show that whistleblowing strengthens the effect of ethical sensitivity on the quality of internal audit. This result is supported by research conducted by Mustika et al (2016), who found that the whistleblowing intention of internal auditors increases the ability to detect fraud in financial statements, thereby increasing the quality of the company's internal audit. This result is also in line with Dezoort (1998), who state that whistleblowing intention can weaken the negative effect of time budget pressure on auditor performance.…”

“…In contrast to research conducted by Suriana (2014); Mohd- Sanusi & Mohd-Iskandar (2007); Cung et al 2001; and Mustika et al (2016), Dezoort (1998), as well as research and research by Wardoyo & Seruni (2011) and Suprasto et al (2017), this study tries to determine the ability to moderate three factors. contingency (moral reasoning, whistleblowing intention, and audit judgment) on the effect of ethical sensitivity on the quality of internal audit (Endicott et al, 2003).…”

“…Several researchers have conducted studies related to whistleblowing intention. Mustika et al (2016), in his research, found that the whistleblowing intention of internal auditors increases the ability to detect fraud in financial statements. Dezoort (1998), in their study, revealed that whistleblowing intention can weaken the negative effect of time budget pressure on auditor performance.…”

A Conceptual Framework for Identifying the Binding Constraints to Tourism-Driven Inclusive Growth

“…Issues around environmental management such as air and water pollution, beach erosion, illegally dumped waste and litter can have a negative impact on the tourism experience and thereby limit the sector's opportunity to grow employment opportunities (Hu & Wall, 2005). Mustika, Stoeckl, and Farr (2016) showed a negative correlation between environmental deterioration and expenditure by leisure tourists in the Australia's Great Barrier Reef. Air pollution in Beijing has negatively impacted the city's attractiveness from a leisure traveller's perspective (Zhang, Zhong, Zxu, Wang, & Dang, 2015).…”

Tourism and inclusive growth : Towards a diagnostic framework

“…Issues around environmental management such as air and water pollution, beach erosion, illegally dumped waste and litter can have a negative impact on the tourism experience and thereby limit the sector's opportunity to grow employment opportunities (Hu & Wall, 2005). Mustika, Stoeckl, and Farr (2016) showed a negative correlation between environmental deterioration and expenditure by leisure tourists in the Australia's Great Barrier Reef. Air pollution in Beijing has negatively impacted the city's attractiveness from a leisure travelers perspective (Zhang, Zhong, Zxu, Wang, & Dang, 2015).…”