Environmental disclosures and public policy pressure
Article Abstract:
Environmental disclosures and public policy pressure play major roles in the effective management of the environment, and are done to issue an assessment report regarding the environmental performance of firms. Environmental disclosures are increasing in the 1990's, brought about by rising public policy pressures, such as environmental laws and regulations, that aim to promote a cleaner environment. Findings show that the levels of environmental disclosures among firms from 1988 to 1990 have significant positive differences brought about by increasing awareness on the importance of environmental protection.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 1997
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Trends in independent auditor liability: the emergence of a sane consensus
Article Abstract:
The legal liability of independent auditors contracting with a client should encourage careful report from independent auditors to protect a third party from possible injuries. Independent audit is sometimes done to project a client's good record to a third party. While the Rosenblum court ruling on the accountability of auditors to a third party put them at a disadvantage, the Ultramares court decision on the limited auditor-client relation unduly exposes the third party to the negligent practice of independent auditors.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 1997
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Gender and earnings of certain accountants and auditors: a comparative study of industries and regions
Article Abstract:
Public attention has been given on the earning differences between males and females in the US. The study examines the gender disparities between accounting and auditing. The results of the study are based on a sample from US Census data of accountants and auditors. Findings indicate that some differences can not be fully accounted for by differences in gender in education and potential work experience.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 1995
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