... regulation is necessary to protect the environment, particularly in view of the rapid growth in environmental regulation following the Kyoto Protocol on climate change (February 2005). As a result, companies have been inclined to consider socially responsible investment options with a view to reduce carbon...

... management Environmental regulation Auditing Organizational theory Auditors Public sector accounting There are a number of empirical studies covering accountants' and auditors' involvements in environmental auditing (Adams, 2004 ; Chiang and Lightbody, 2004 ; Simnett et al., 2009...