EconPapers    
Economics at your fingertips  
 

Does the Environmental Internal Audit Impact the Achieving of Sustainable Development in Industrial Companies Listed on the Amman Stock Exchange?

Eman Ahmad Al Hanini

International Journal of Financial Research, 2021, vol. 12, issue 3, 220-229

Abstract: This study aimed to determine the impact of environmental internal auditing with its dimensions represented by (compliance auditing, auditing environmental management systems, and auditing environmental financial statements) in achieving sustainable development in industrial companies listed on the Amman Stock Exchange. To achieve the aim of the study, a questionnaire was designed as a data collection tool for the study and distributed among 154 respondents namely: internal auditors, financial managers, and employees working in the financial departments in these companies. After conducting the necessary statistical analysis using SPSS, a statistical impact was reached at the significance level of ¦Á ¡Ü 0.05 for environmental internal auditing with its dimensions represented by (auditing compliance, auditing environmental management systems, and auditing environmental financial statements) in achieving sustainable development in industrial companies listed on the Amman Stock Exchange. The study suggests that industrial companies must provide appropriate environmental internal audit tools, including providing internal auditors with knowledge of environmental factors that have a fundamental impact on financial statements and understanding of environmental legislation and laws. The findings clarified the importance of training internal auditors on the stages of environmental internal auditing and skills in assessing environmental risks and obligations.

Keywords: environmental internal audit; sustainable development; industrial companies; Amman Stock Exchange (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://www.sciedu.ca/journal/index.php/ijfr/article/view/19298/12275 (application/pdf)
http://www.sciedu.ca/journal/index.php/ijfr/article/view/19298 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:jfr:ijfr11:v:12:y:2021:i:3:p:220-229

DOI: 10.5430/ijfr.v12n3p220

Access Statistics for this article

International Journal of Financial Research is currently edited by Gina Perry

More articles in International Journal of Financial Research from International Journal of Financial Research, Sciedu Press
Bibliographic data for series maintained by Gina Perry ().

 
Page updated 2021-06-26
Handle: RePEc:jfr:ijfr11:v:12:y:2021:i:3:p:220-229