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Greenhouse Gas and Energy Audits under the Newly Legislated Australian Audit Determination: Perceptions of Initial Impact
Author(s) -
MartinovBennie na,
Hoffman Rochel
Publication year - 2012
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.2012.00164.x
Subject(s) - accounting , audit , sustainability reporting , greenhouse gas , context (archaeology) , sustainability , business , perception , government (linguistics) , exploratory research , psychology , ecology , neuroscience , biology , paleontology , linguistics , philosophy , sociology , anthropology
This exploratory qualitative study, using interview data, provides perceptions of the preliminary impact of greenhouse gas and energy (GGE) audits in Australia within the context of the legislated Audit Determination, operational for the first time in the financial year ending 30 June 2010. Overall, the results suggest that the Australian Government's argued cost reductions are currently not being realised, and provide evidence of the accounting profession's perceived influence on the views and methodologies adopted in the Audit Determination. The results also indicate that accounting firms are perceived to be gaining an increasing share of the evolving GGE and broader sustainability assurance markets in Australia.