The impact of the EPA's TRI disclosure program on state environmental and natural resource expenditures

Article Abstract:

A study was conducted to test whether the EPA's Toxics Release Inventory (TRI) influenced state spending on environmental and natural resource projects. A linear framework was developed to analyze the association between TRI disclosures and changes in state spending on environmental programs. Results indicated that increases in state allocations to environmental and natural resource programs correlated with increases in the levels of reported toxic releases.

Air, water, & solid waste management, Environmental Protection Agency, Analysis, Reports, United States. Environmental Protection Agency, Public policy (Law)

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The effect of non-audit services on client risk, acceptance and staffing decisions

Article Abstract:

The provisions contained in Sarbanes Oxley Act of 2002 relating to auditing firms are discussed. The act prohibits the auditors from providing some non-audit services to their audit clients. The implications of these restrictions on staffing decisions, client risk, and client acceptance are also discussed.

Legal issues & crime, Government regulation (cont), Marketing procedures, Government regulation, Services information, Personnel administration, Legal/Government Regulation, Laws, regulations and rules, Human resource management, Services, Company personnel management, Auditors, Customer relations

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Corporate responses to political costs: an examination of the relation between environmental disclosure and earnings management

Article Abstract:

The authors propose that corporate environmental reporting varies by industry and evidences a larger strategy for political financial reporting.

Government domestic functions, Capital funds & cash flow, Administration of Environmental Quality Programs, Resources, Environ & Energy-Total Govt, Accounting and auditing, Environmental aspects, Chemical industry

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