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Should the internal auditor be used in environmental accounting?
Author(s) -
Byington J. Ralph,
Campbell Sharon
Publication year - 1997
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970080212
Subject(s) - accounting , audit , business , environmental accounting , internal audit , external auditor
Abstract There's not a lot of data about the involvement of internal auditors in environmental accounting, because the field is so new. The authors argue that the auditor should play an important role. But before that happens, auditors will have to overcome several obstacles.