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Financial Auditing (and environmental issues)

This area, as far as I am aware, is still wide open for research

  • Collison D.J. (1996) "The response of statutory financial auditors in the UK to environmental issues: A descriptive and exploratory case study" British Accounting Review 28(4) December (pp325-349)
  • Collison D.J. and R.H.Gray (1997) "Auditors' response to emerging issues: A UK perspective on the statutory auditor and the environment" International Journal of Auditing 1(2) (pp135-149)
  • Kamp-Roelands N, (1999) Audits of Environmental Reports: Are We Witnessing the Emergence of Another Expectations Gap? Focus No.1 (Amsterdam: Royal NIVRA) January