Pressures for Change in Environmental Auditing

Journal of Managerial Issues, Vol. X, No. 3, pp. 340-354, Fall 1998

29 Pages Posted: 28 Jun 2004

See all articles by Robert R. Tucker

Robert R. Tucker

Fordham University - Accounting Area

Janet Kasper

Independent

Abstract

This article identifies and discusses changes in the risks companies face in managing environmental issues. Specific attention is focused on the changes in direction at the Environmental Protection Agency, their current initiatives, and their expectations with regard to the new international environmental standard, ISO 14000. Also discussed are the potential implications of these changes on management's approach to monitoring environmental risks.

As the risks of financial loss and image damage from catastrophic environmental problems increase, many companies are designing systems for prevention rather than mere regulatory compliance. In the past, audit teams were typically composed of engineers and scientists considered best able to achieve compliance with governmental regulation. However, as companies turn their focus toward designing and monitoring environmental management systems, the role of internal auditors is likely to increase because of their greater expertise in auditing systems.

Keywords: Environmental auditing, internal auditing, ISO 14000, Environmental Protection Agency

JEL Classification: M40

Suggested Citation

Tucker, Robert R. and Kasper, Janet, Pressures for Change in Environmental Auditing. Journal of Managerial Issues, Vol. X, No. 3, pp. 340-354, Fall 1998, Available at SSRN: https://ssrn.com/abstract=558763

Robert R. Tucker (Contact Author)

Fordham University - Accounting Area ( email )

Graduate School of Business
113 W. 60th Street
New York, NY 10023
United States
212-636-6121 (Phone)

Janet Kasper

Independent ( email )

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
783
Abstract Views
3,629
rank
41,552
PlumX Metrics