Environmental Audit and Compliance
The Role of Audit Policies in Inducing Audit Adoption and Compliance Behavior
(Sprache: Englisch)
Compliance with environmental regulations in the US hastraditionally been enforced through a system of monitoring andpenalties. While the system has resulted in environmentalimprovement in air quality, violations of the Clean Air Act stilloccur. This book...
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Compliance with environmental regulations in the US hastraditionally been enforced through a system of monitoring andpenalties. While the system has resulted in environmentalimprovement in air quality, violations of the Clean Air Act stilloccur. This book evaluates the effectiveness of environmentalauditing and audit policies in the US in inducing compliancebehavior of the firms. We find facilities that self-audit are morelikely to be and stay longer in compliance with Clean Air Actregulations. Audit privilege and immunity policies have significantand opposite effects on facilities. While audit privilege policiesreduce incentives for compliance, audit immunity policiessignificantly increase them, particularly for firms that have highcosts of abatement and would otherwise have a higher likelihood ofbeing in violation.
Autoren-Porträt von Diah Widyawati
Diah Widyawati got a Bachelor degree in Economics from the University of Indonesia in 1996. She completed a Masters of Science in Policy Economics from the University of Illinois in 2001 and a Ph.D. degree in 2007 from the same University. Now she is an Assistant Professor at Dept. of Economics, University of Indonesia.
Bibliographische Angaben
- Autor: Diah Widyawati
- 2008, 128 Seiten, Masse: 15 x 22 cm, Kartoniert (TB), Englisch
- Verlag: VDM Verlag Dr. Müller
- ISBN-10: 3639050657
- ISBN-13: 9783639050653
Sprache:
Englisch
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