EDP Sciences logo
Web of Conferences logo
Search
Menu
All issues Volume 73 (2018) E3S Web Conf., 73 (2018) 02001 References
Open Access
Issue
E3S Web Conf.
Volume 73, 2018
The 3rd International Conference on Energy, Environmental and Information System (ICENIS 2018)
Article Number 02001
Number of page(s) 5
Section Environmental Education, Planning and Policy
DOI https://doi.org/10.1051/e3sconf/20187302001
Published online 21 December 2018
  1. J. T. D.Ratnatunga and K. R.Balachandran, “Carbon Business Accounting: The Impact of Global Warming on the Cost and Management Accounting Profession,” J. Accounting, Audit. Financ., vol. 24, no. 2, pp. 333–355, 2009. [CrossRef] [Google Scholar]
  2. R.Henderson, S.Reinert, P.Dekhtyar, and A.Migdal, “Climate Change in 2016: Implications for Business,” Harvard Bus. Sch., no. May, 2016. [Google Scholar]
  3. S.Berthelot and A.-M.Robert, “Climate change disclosures: An examination of Canadian oil and gas firms,” Issues Soc. Environ. Account., vol. 5, no. 12, pp. 106–123, 2011. [CrossRef] [Google Scholar]
  4. J.Elkington, Cannibals with forks the triple bottom line of 21st century business. Oxford: Capstone Publishing Ltd, 1997. [Google Scholar]
  5. A. J.. Trotman and K. T.. Trotman, “Internal audit’s role in GHG emissions and energy reporting: Evidence from audit committees, senior accountants, and internal auditors,” Auditing, vol. 34, no. 1, pp. 199–230, 2015. [CrossRef] [Google Scholar]
  6. R.Aggarwal and S.Dow, “Greenhouse Gas Emissions Mitigation and Firm Value: A Study of Large North-American and European Firms,” Midwest Financ. Assoc. 2012 Annu. Meet. Electron. J., no. September 2011, p. 38, 2011. [Google Scholar]
  7. E. M.Matsumura, R.Prakash, and S. C. Vera-Muñoz, “Firm-value effects of carbon emissions and carbon disclosures,” Account. Rev., vol. 89, no. 2, pp. 695–724, 2014. [CrossRef] [Google Scholar]
  8. J. L.Hollindale, “Voluntary disclosure of GHG emission information by Australian Companies,” Phd Thesis, no. June, 2012. [Google Scholar]
  9. Z.Borghei-Ghomi and P.Leung, “An Empirical Analysis of the Determinants of Greenhouse Gas Voluntary Disclosure in Australia,” Account. Financ. Res., vol. 2, no. 1, pp. 110–127, 2013. [Google Scholar]
  10. A.Liesen, F.Figge, A.Hoepner, and D. M.Patten, “Climate Change and Asset Prices: Are Corporate Carbon Disclosure and Performance Priced Appropriately?,” J. Bus. Financ. Account., vol. 44, no. 1–2, pp. 35–62, 2016. [CrossRef] [Google Scholar]
  11. L.Liao, L.Luo, and Q.Tang, “Gender diversity, board independence, environmental committee and greenhouse gas disclosure,” Br. Account. Rev., vol. 47, no. 4, pp. 409–424, Feb. 2015. [Google Scholar]
  12. F.Haque, “The effects of board characteristics and sustainable compensation policy on carbon performance of UK firms,” Br. Account. Rev., vol. 49, no. 3, pp. 347—364, 2017. [CrossRef] [Google Scholar]
  13. M.Rankin, C.Windsor, and D.Wahyuni, “An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system,” Accounting, Audit. Account. J., vol. 24, no. 8, pp. 1037—1070, Oct. 2011. [CrossRef] [Google Scholar]
  14. M. C.Jensen and W. H.Meckling, “Theory of the firm: Managerial behavior, agency costs and ownership structure,” J. financ. econ., vol. 3, no. 5, pp. 305–360, 1976. [Google Scholar]
  15. J. Bédard and Y. Gendron, “Strengthening the Financial Reporting System: Can Audit Committees Deliver?,” Int. J. Audit., vol. 14, no. 5, pp. 174–210, 2010. [Google Scholar]
  16. M.Allegrini and G.Greco, “Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies,” J. Manag. Gov., vol. 17, no. 5, pp. 187–216, 2013. [CrossRef] [Google Scholar]
  17. R.Haniffa and T.. Cooke, “Culture, Corporate Governance and Disclosure in Malaysian Corporations,” Abacus, vol. 38, no. 3, pp. 317–439, 2002. [CrossRef] [Google Scholar]
  18. M.Akhtaruddin and H.Haron, “Board ownership, audit committees’ effectiveness and corporate voluntary disclosures,” Asian Rev. Account., vol. 18, no. 1, pp. 68—82, 2010. [CrossRef] [Google Scholar]
  19. L.Patelli and A.Prencipe, “The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder,” Eur. Account. Rev., vol. 16, no. 1, pp. 5–33, 2007. [Google Scholar]
  20. D. A. N.Dhaliwal, V. I. C.Naiker, and F.Navissi, “The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees*,” Contemp. Account. Res., vol. 27, no. 3, pp. 787–827, 2010. [CrossRef] [Google Scholar]
  21. A. S.Kelton and Y.Yang, “The impact of corporate governance on Internet financial reporting,” J. Account. Public Policy, vol. 27, no. 1, pp. 62–87, 2008. [CrossRef] [Google Scholar]
  22. P.Kent, J.Routledge, and J.Stewart, “Innate and discretionary accruals quality and corporate governance,” Account. Financ., vol. 50, no. 1, pp. 171—195, 2010. [CrossRef] [Google Scholar]
  23. I.Karamanou and N.Vafeas, “The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis,”J. Account. Res., vol. 43, no. 3, pp. 453–486, 2005. [CrossRef] [Google Scholar]
  24. A.Chariri and I.Januarti, “Audit Committee Characteristics and Integrated Reporting: Empirical Study of Companies Listed on the Johannesburg Stock Exchange,” Eur. Res. Stud. J., vol. XX, no. 4, pp. 305—318, 2017. [Google Scholar]
  25. S.Hundal, “Independence, Expertise and Experience of Audit Committees: Some Aspects of Indian Corporate Sector,” Am. Int. J. Soc. Sci., vol. 2, no. 5, pp. 58–75, 2013. [Google Scholar]
  26. N.Vafeas, “Audit Committees, Boards, and the Quality of Reported Earnings*,” Contemp. Account. Res., vol. 22, no. 4, pp. 1093–1122, 2005. [CrossRef] [Google Scholar]
  27. J.Li, M.Mangena, and R.Pike, “The effect of audit committee characteristics on intellectual capital disclosure,” Br. Account. Rev., vol. 44, no. 2, pp. 98—110, 2012. [CrossRef] [Google Scholar]
  28. L.Spira, “An Evolutionary Perspective on Audit Committee Effectiveness,” Corp. Gov. An Int. Rev., vol. 6, no. 1, pp. 29–38, 1998. [CrossRef] [Google Scholar]
  29. S. N.Bronson, J. VCarcello, C. W.Hollingsworth, and T. L.Neal, “Are fully independent audit committees really necessary?,” J. Account. Public Policy, vol. 28, no. 4, pp. 265–280, 2009. [CrossRef] [Google Scholar]
  30. J. L.. Abernathy, A.. Masli, and C. M.. Stefaniak, “How the source of audit committee accounting expertise influences financial reporting timeliness,” Curr. Issues Audit., vol. 9, no. 1, pp. P1--P9, 2015. [CrossRef] [Google Scholar]
  31. D. N.Hurtt, J. G.Kreuze, and S. A.Langsam, “Blue ribbon panel reports: How you must improve your audit committee,” J. Corp. Account. Financ., vol. 11, no. 1, pp. 115–125, 1999. [CrossRef] [Google Scholar]
  32. A. J.Felo, S.Krishnamurthy, and S. A.Solieri, “Audit Committee Characteristics and the Perceived Quality of Financial Reporting: An Empirical Analysis,” Available SSRN, vol. April, 2003. [Google Scholar]
  33. L.Kalbers and T. J.Fogarty, “Audit Committee Effectiveness: An Empirical Investigation of the Contribution of Power,” Audit. A J. Pract. Theory, vol. 12, pp. 24–49, 1993. [Google Scholar]
  34. A.Ahmed Haji, “The role of audit committee attributes in intellectual capital disclosures: Evidence from Malaysia,” Manag. Audit. J., vol. 30, no. 8–9, pp. 756–784, 2015. [CrossRef] [Google Scholar]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.