Provide a Green Audit Quality Model based on the Recommendations of the UK Financial Reporting Council (FRC) Assessment of Environmental Change
The Purpose of this research is Provide a Green Audit Quality Model based on the Recommendations of the UK Financial Reporting Council (FRC) Assessment of Environmental Change.
The research method was mix method in terms of data type and the target population was 11 accounting and financial management specialists at the university level and 14 audit partners in the quantitative department. In this study, in the qualitative part, Meta-synthesis and Delphi analysis were used, and in the quantitative part, a Total Interpretive Structural Model was used to determine the most effective themes of the green audit quality model.
The results of the research in the qualitative part indicate the existence of two main components and 11 propositional themes related to the quality of green auditing, and in the quantitative part assessing the level of corporate environmental risks for stakeholders is the most influential issue of green audit quality based on the assessment of the UK Financial Reporting Council.
The results reflect the fact that recognizing this level of risk can help competing companies and even investors to examine the level of progress of the company in terms of environmental technologies and its future prospects at the market level.
پرداخت حق اشتراک به معنای پذیرش "شرایط خدمات" پایگاه مگیران از سوی شماست.
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