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Environmental Audit and Environmental Disclosure Quality

Author

Listed:
  • Moalla Marwa
  • Bassem Salhi
  • Anis Jarboui

Abstract

In this study we explore the association between environmental audit and the quality of environmental disclosure as measured by voluntary and timely disclosure. Relying on a multiple theory framework and using a sample of 81 French non-financial companies listed on the SBF 120 index covering the six-year period from 2012 to 2017, we found a positive and statistically significant relationship between the level of voluntary disclosure of environmental information and the environmental audit committee, the environmental auditor's BIG 4, debt levels, firm size, earnings management, and the industry. In addition, findings indicate that the environmental audit committee, CSR committee, the environmental auditor's BIG 4, earnings management, firm size, and the industry have an impact on the timely disclosure of environmental information. However, the regression of the results showed that there is no relationship between CSR committee and the level of the voluntary disclosure of environmental disclosure. JEL Codes - M42

Suggested Citation

  • Moalla Marwa & Bassem Salhi & Anis Jarboui, 2020. "Environmental Audit and Environmental Disclosure Quality," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 67(1), pages 93-115, March.
    • Handle: RePEc:aic:saebjn:v:67:y:2020:i:1:p:93-115:n:7
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    References listed on IDEAS

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    More about this item

    Keywords

    environmental audit; voluntary disclosure; timely disclosure; environmental information;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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