Auditors’ responses to emerging issues: A UK perspective on the statutory financial auditor and the environment

Environmental information in annual reports: a survey of Swedish accountants

“…The results in this study and the comparable findings in Collison and Gray (1997) differ. The two statements in their study``the level of experience with environmental issues'' and`t he respondents' strength of agreement that auditors' environmental awareness needs to be raised'' can to a certain extent be compared to results in the present study.…”

The consideration of environmental matters in the audit of financial reports

“…Furthermore, this study meets Collison and Gray's (1997) call for reports from auditors from other jurisdictions on the issues raised in their study. This study therefore bridges a knowledge gap in the literature by advancing and updating the findings of Collison (1996) and Collison and Gray (1997). It enhances understanding of an audit phenomenon that has been little examined as well as adding geographical variation to the existing literature on audit practice via its New Zealand context.…”

“…In particular, issues surrounding environmental matters are under-researched and underdocumented, and auditors themselves are concerned about the lack of information and knowledge on an audit issue that potentially exposes them to legal liability. This study addresses this important, emergent issue in audit practice and updates the research conducted more than ten years ago by Collison (1996) and Collison and Gray (1997).…”

“…Since the studies by Collison (1996) and Collison and Gray (1997), no further studies have examined the impact of audit standards and audit guidance statements on the audit of environmental matters. Hence, the current research will advance and update the work of Collison (1996) and Collison and Gray (1997) by carrying out interviews with New Zealand auditors.…”

“…Findings from the current research indicate that NZICA is best positioned as a driver to spearhead improvements in practice. NZICA is seen as having much to offer by promoting education, starting at university level, on general awareness of environmental matters, in line with the views of Collison and Gray (1997). Additionally, Collison and Gray (1997) found that the extent of an auditor's consideration of environmental matters was a function of the individual's awareness of, and training in environmental matters.…”