Assurance of sustainability environmental contingencies - experience from France
by Clementine Evain; Joshua Onome Imoniana
International Journal of Global Warming (IJGW), Vol. 17, No. 3, 2019

Abstract: The study investigates the mode by which auditors assure the environmental contingencies disclosed in the financial statements. Taking interpretivist perspective through discourse analysis, we argue for understanding of measures taken by assuror to mitigate the environmental contingencies risks. Data corpus consists of interview of seven practicing external auditors. Our findings show that auditors' understanding of the business plays major role; and has to lead with certain amount of diligences in view of ascertaining true and fair view of the financial statements. By doing so, third parties confirmation is quintessential in connection to the rights and obligations enhanced by experts, lawyers and business partners. Based on our study, we conclude that assurance of environmental contingency ought to be treated on case-by-case basis in order to abridge the expectation gap and be effective. Finally, assuring sustainability of environmental contingencies lies within the company's' control activities, the environmental compliance roles and the auditors' understanding of the business.

Online publication date: Mon, 25-Mar-2019

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Global Warming (IJGW):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com