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Enjeux éthiques de la réalité environnementale dans un contexte d'audit financier : une étude empirique

Author

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  • Jacques Fortin
  • Louise Martel

Abstract

Ethical issues related to environmental accounting present new challenges to the accounting profession. With little by way of relevant accounting and auditing standards, public accountants and statutory auditors face ethical dilemnas in discharging professional responsabilities, especially in forming professional judgements about treatment of environmental issues for the purpose of the audit report. To explore these issues, we present results of a study involving public accountants in a Montreal accounting firm. We review literature on the subject, present an analytic framework and discuss our findings.

Suggested Citation

  • Jacques Fortin & Louise Martel, 1997. "Enjeux éthiques de la réalité environnementale dans un contexte d'audit financier : une étude empirique," ACCRA, Association francophone de comptabilité, vol. 3(2), pages 59-75.
    • Handle: RePEc:cai:accafc:cca_032_0059
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