Inshik Seol

Abstract: While the use of internal, external, and both types of environmental audits are becoming more pervasive in society, little is known about the stakeholder influences associated with their use, in large part because previous research has viewed them as a uniform type of management practice. This study draws on stakeholder theory to explore organizations' use of different types of environmental audits. It uses international manufacturing data to show that significant variations in the use of environmental audits are associated with differences in stakeholder influences, and that a more nuanced treatment is needed when evaluating these audits.

TL;DR: In this paper, the authors draw on stakeholder theory to explore organizations' use of different types of environmental audits and find that significant variations in the use of environmental auditing are associated with differences in stakeholder influences, and that more nuanced treatment is needed when evaluating these audits.

TL;DR: The authors examined whether accounting majors' perceptions regarding this requirement match the anticipated benefits of the 150-hour rule, and whether they match the realities of what has occurred in localities where the rule has been in effect.

TL;DR: In this paper, the effect of different task settings within an industry on auditor behavior is examined for the going-concern task, using an interactive computer process-tracing method, experienced auditors from four Big 6 accounting firms examined cases based on real data that differed on two dimensions of task settings: stage of organizational development (start-up and mature) and financial health (bankrupt and nonbankrupt).

TL;DR: In this paper, the authors attempted to reduce the number of skills while maintaining the overall significance of the original CFIA framework by using factor analysis, and obtained the opinions of peer internal auditors on the perceived importance of these various skills.