Environmental auditing: the audit theory gap

Margaret Lightbody

Accounting Forum, 2000, vol. 24, issue 2, 151-169

Abstract: The international accounting profession is actively seeking opportunities to position itself within the potentially lucrative environmental audit market. To date, accountants have utilised a number of strategies to advocate for a greater role in this field. These strategies have primarily focused on attempts to establish the ability of accountants to ‘orchestrate’ environmental audits (Power 1996). However, accountants appear to have had limited success in achieving such outcomes. As a short term alternative to a direct management role in environmental audits, this paper proposes that the accounting profession utilise their expertise to facilitate training in audit theory and methodology to overcome the substantial ‘gaps’ that currently exist in the knowledge base of the professional groups dominating the conduct of environmental audits.

Date: 2000
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DOI: 10.1111/1467-6303.00033

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