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  • 标题:Environmental Audit and Environmental Disclosure Quality
  • 本地全文:下载
  • 作者:Moalla Marwa ; Bassem Salhi ; Anis Jarboui
  • 期刊名称:Scientific Annals of the “Alexandru Ioan Cuza” University of Iasi – Economic Sciences Series
  • 印刷版ISSN:2501-1960
  • 电子版ISSN:2501-3165
  • 出版年度:2020
  • 卷号:67
  • 期号:1
  • 页码:93-115
  • DOI:10.2478/saeb-2020-0007
  • 出版社:Sciendo
  • 摘要:In this study we explore the association between environmental audit and the quality of environmental disclosure as measured by voluntary and timely disclosure. Relying on a multiple theory framework and using a sample of 81 French non-financial companies listed on the SBF 120 index covering the six-year period from 2012 to 2017, we found a positive and statistically significant relationship between the level of voluntary disclosure of environmental information and the environmental audit committee, the environmental auditor's BIG 4, debt levels, firm size, earnings management, and the industry. In addition, findings indicate that the environmental audit committee, CSR committee, the environmental auditor's BIG 4, earnings management, firm size, and the industry have an impact on the timely disclosure of environmental information. However, the regression of the results showed that there is no relationship between CSR committee and the level of the voluntary disclosure of environmental disclosure.
  • 关键词:environmental audit;voluntary disclosure;timely disclosure;environmental information.
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