پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شماره‌ها | 635 |
| تعداد مقالات | 9,314 |
| تعداد مشاهده مقاله | 67,881,327 |
| تعداد دریافت فایل اصل مقاله | 17,110,172 |
Identifying and ranking the main components of environmental auditing to monitor the executive organs of the country | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 12، دوره 14، شماره 11، بهمن 2023، صفحه 139-152 اصل مقاله (818.06 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2022.29368.4137 | ||
| نویسندگان | ||
| Abolfazl Darehzereshki؛ Forough Heirany* ؛ Akram Taftiyan | ||
| Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran | ||
| تاریخ دریافت: 28 شهریور 1401، تاریخ بازنگری: 26 آذر 1401، تاریخ پذیرش: 06 دی 1401 | ||
| چکیده | ||
| In the tenth axis of general environmental policies, the Supreme Leader has emphasized the establishment of environmental auditing, identifying and ranking the main components of environmental auditing to monitor executive bodies from the point of view of the type of auditing is the goal of this research. In this study, first, the initial indicators were identified based on the study of research literature and the statistical method of qualitative content analysis. Then, in the fall of 1400, by interviewing 35 auditors of the Court of Audit as experts who were selected initial indicators identified by the Delphi statistical method, were finalized. Then, using a questionnaire and a new analytical methodology, Interpretive-Structural Modeling and the relationships between the indicators were determined by MATLAB and Excel software, and the ISM graph was plotted in an integrated manner. Finally, using MICMAC analysis, the penetration power and dependence of the identified indicators were evaluated and the final pattern was drawn. Validity was calculated as content and reliability was calculated using the kappa coefficient. The main components of environmental auditing to monitor the executive bodies of the country from the perspective of the type of auditing include environmental compliance auditing, environmental financial auditing and environmental performance auditing. The components of environmental compliance auditing and environmental financial auditing with high power of influence and low dependence are placed as independent components on the second level and have the most importance and impact, the component of environmental performance auditing with low power of influence and high dependence as The dependent component is placed at the first level and the influencing component. | ||
| کلیدواژه‌ها | ||
| Environmental auditing؛ Monitoring؛ executive organs؛ Interpretive-Structural Modeling (ISM) | ||
| مراجع | ||
|
[1] A. Agarwal, R. Shankar and M.K. Tiwari, Modeling agility of supply chain, Indust. Market. Manag. 36 (2007), 443–457. [2] R. Alikhani and M. Maranjouri, Application of environmental and social information disclosure theories, Account. Audit. Stud. 3 (2014), no. 3, 36–53. [3] K. Azadi, A. Aminpour and F. Gholami Hasan Kiyadeh, Principles of environmental auditing and its challenges by the national financial tribunal, Manag. Account. Res. Month. J. (2015), no. 17–18, 52–62. [4] A. Azar and N. Habashi, Providing an effective model for the auditing of the general department of financial tribunal of the Islamic Republic of Iran, Danesh Audit. J. 66 (2017), 5–40. [5] S. Behroozinejad, Mechanisms to deal with political corruption in the constitution of the Islamic Republic of Iran, Sci. J. Naja Supervis. Inspect. 48 (2018), 55–74. [6] V. Bekheradinasab and F. Jalanejad, Descriptive review of environmental auditing, Envir. Law 2 (2017), no. 1, 18–29. [7] H. Cao, L. Zhang, Y. Qi, Z. Yang and X. Li, Government auditing and environmental governance: Evidence from China’s auditing system reform, Environ. Impact Assess. Rev. 93 (2022), 20–50. [8] C.H. Cho, J. Senn and M. Sobkowiak, Sustainability at stake during COVID-19: exploring the role of accounting in addressing environmental crises, Critic. Persp. Account. 82 (2022). [9] W. Cook, B.S. Van and E. Turnhout, Inside environmental auditing: effectiveness, objectivity, and transparency, Current Opin. Envir. Sustainab. 18 (2016), 33–39. [10] K. Davoudi, S.A. Mirnajafi and M. Asari, Environmental audit, Environmental Auditing, Training, and Planning Center of the National Financial Tribunal, 2017. [11] M.N. Faisal, D.K. Banwet and R. Shankar, Supply chain risk mitigation: modeling the enablers, Bus. Process Manag. J. 12 (2006), 535–552. [12] J.E. Guthrie and L.D. Parker, Corporate social disclosure practice: a comparative international analysis, Adv. Public Interest Account. 3 (1990), 59–76. [13] M. Hemmatfar, M. Aslani and F. Lotfalian, Environmental auditing: a new challenge in the auditing profession, Auditor J. 44 (2017). [14] J.J. Huang, G.H. Tzeng and C.S. Ong, Multidimensional data in multidimensional scaling using the analytic network process, Pattern Recog. Lett. 26 (2005), 755–767. [15] S. Ikani Ocheni, Environmental auditing: a panacea for environmental sustainability in Nigeria, Int. Acad. Bus. Rev. 3 (2016), no. 1. [16] W. INTOSAI, Guidance on conducting audits of activities with an environmental perspective, INTOSAI Working Group on Environmental Auditing, 2001. [17] C.Z.M. Jamil, K. Alwi and R. Mohammed, Corporate social responsibility disclosure in the annual reports of Malaysian companies: a longitudinal study, Soc. Envir. Account. J. 22 (2003), no. 2, 139–159. [18] H. Jenkins and N. Yakovleva, Corporate social responsibility in the mining industry: Exploring trends in social and environmental disclosure, J. Cleaner Product. 14 (2008), 271–284. [19] Y. Liu, A. Wang and Y. Wu, Environmental regulation and green innovation: evidence from China’s new environmental protection law, J. Cleaner Product. 297 (2021), 1-13. [20] A. Mandal and S.G. Deshmukh, Vendor selection using interpretive structural modeling (ISM), Int. J. Oper. Product. Manag. 14 (1994), 52–59. [21] Z. Mirashrafi, Environmental accounting and auditing, Second Nat. Conf. Envir. Protect. Plann., 2013. [22] S.A. Mirnajafi and M. Ahmadi, Guide to Environmental Laws and Regulations, Deputy Technical and Audit Office of Public and Social Affairs of the State Audit Office, Tehran, 2015. [23] S.A. Mirnajafi and M. Asari, Environmental auditing and the role of the national financial tribunal in environmental protection, 3rd Conf. Envir. Law, 2016. [24] S.R. Mousavi and M. Fathi, The Constitution, Hazar Rang, Tehran, 2015. [In Persian] [25] S.R. Mousavi and M.S. Fathi Azarkharani, Collection of Administrative and Employment Laws and Regulations, Hazar Rang, Tehran, 2017. [In Persian] [26] N.R. Namazi and H. Ismailpour, The effect of auditing quality on the added value of companies emphasizing the mediating role of social responsibility, Financ. Account. Audit. Res. J. 52 (2021), 115–150. [27] V. Ravi and R. Shankar, Analysis of interactions among the barriers of reverse logistics, Technol. Forecast. Soc. Chang. 72 (2005), 1011–1022. [28] M. Rozei, Providing the ideal model of auditing and financial supervision in Naja, Sci. J. Naja Supervis. Inspect. 51 (2020), 33–56. [29] F. Sarraf and H. Aghabalaei Bakhtiar, Environmental auditing: a new tool in environmental management of organizations, J. New Res. Approach. Manag. Account. 84 (2022), 708–716. [30] Q. Tan and Q. Jiang, National environmental audit and improvement of regional energy efficiency from the perspective of institution and development differences, Energy 217 (2021), 1–9. [31] F. Zia, H. Vakilifard and F. Sarraf, Providing a model of the relationship between the factors affecting the level of disclosure of environmental, social and economic factors of firms and information asymmetry based on the accounting proof theories with the industry impact approach, Account. Developments J. Shiraz Univ. 1 (2021), no. 80, 225–260. | ||
|
آمار تعداد مشاهده مقاله: 16,749 تعداد دریافت فایل اصل مقاله: 2,127 |
||