Perception of Environmental Audit Service Providing：a survey of Taiwan Big Four

• Main Authors: Wen-Cheng Chen, 鄭文珍
• Other Authors: Hsueh-Ju Chen
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/72976c

碩士 === 靜宜大學 === 會計學系研究所 === 92 === Following the widely concern about environmental problems, a need to “environmental auditing” therefore be developed in conjunction with verifying the correctness of environmentally relevant information. However, an obvious phenomenon is perceived that current environmental auditing practice is largely in charged by environmental engineerers and/or scientists, less by accountants. The environmental auditing in Taiwan is still in its infant, certainly, there is no a complete system to regulate environmental auditing. But, for an auditor, it is his/her responsibility to foresee such a new change and to prepare him/herself to be ready to devote into this new market. Therefore, this study primarily examines what perceptions obsessed towards providing environmental audit service. Further, the investigation of what factors affect those perceptions’s obsession also included. Five dimensions are applied to measure auditor’s perceptions. Those are followed: 1. the past work experience; 2. the future career development; 3. the current work task; 4. the current work environment; and 5. the characteristics of environmental audit service. The questionnaires are distributed to Big Four accounting firms and the T test, ANOVA and stepwise regression are used as analysis tools. The results are as follows: 1.The CPA firms possess a positive attitude to provide environmental audit services. In particular, the more willing will be occupied in compliant with three criteria. They are: the revenue received from services is higher with certainty, the client’s environmental performance and green image can be promoted in increase, and the expense paid for training is getting deductible. 2.Although the awareness of environmental audit services providing is obvious, its development is however slow-moving. The possible causes might be related to several factors. For instance, the incomplete environmental auditing systems, the lacking efforts and focuses from public sectors and professionals, and the short of adequate man force. 3.Concerning the matter of Environmental Audit Services, the majority of CPA firms would firstly take Compliance Audits into consideration, in turn, Transactional Audits, Environmental Liability Accrual Audits, Product Audits, Treatment Storage and Disposal Facility Audits, Environmental Management System Audits and Pollution Prevention Audits. 4.The stepwise regression results show that the current work task, the current work environment and the characteristics of environmental audit service are coefficients significant on both learning and participation perceptions.