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Designing a Green Auditor Proposed Content Model
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Leila Safavani   , Abdolreza Mohseni * , Mostafa Ghasemi |
| Assistant Professor of Accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran |
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Abstract: (1411 Views) |
| In recent decades, the increasing trend of industrial development on the one hand and the limitation of natural and environmental resources on the other hand have attracted the attention of human society to the issue of environmental protection, as well as the growing demand of stakeholders for companies to accept social responsibilities. Encourages engaging in environmental and social responsibilities. The purpose of this study is to interpret interpretively and structurally the reasons for strengthening environmental auditing. The Purpose of this research is Interpretive Structured Design of the Reasons for Strengthening Environmental Auditing. This study, based on qualitative and quantitative methodology, first involved 14 university experts in the field of accounting and finance in the meta-analysis and Delphi field to identify the components and propositions of green auditing from similar research and then to achieve the theoretical adequacy of the identified components and propositions was analyzed using Delphi analysis. In the quantitative part, with the participation of 20 audit partners selected through homogeneous sampling, matrix questionnaires attempted to stratify the identified statements in the range of the most influential to the least effective propositional themes. The results of the qualitative analysis of the three main components in the form of 15 theme-based final statement indicates the adequacy comments And in the quantitative section, it was identified that assessing the environmental risk level of companies for Z13 stakeholders at eighth level and assessing the environmental damage level of companies at Z3 level 7 are the most influential green audit functions. |
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| Keywords: Green Auditor, Financial mechanisms, Development mechanisms, Social mechanisms |
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Full-Text [PDF 952 kb]
(485 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2020/11/11 | Accepted: 2021/07/12 | Published: 2021/12/31
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