Environmental Audit in the Sustainable Development of Green Economy

Nazarova, Karina; Nezhyva, Mariia; Кучер, Анатолій; Hotsuliak, Volodymyr; Melnyk, Tetiana; Zaremba, Olha

doi:10.14207/ejsd.2021.v10n3p273

Cited by 4 publications

(4 citation statements)

References 17 publications

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“…These studies have highlighted the importance of robust internal control systems and proper documentation to ensure tax compliance. However, our results add novelty to the existing body of knowledge by taking a broader perspective on the topic and supplementing the previous ones, including our research [20][21][22][23][24][25][26][27][28][29][30][31][32].…”

Section: Discussionmentioning

confidence: 84%

Tax Audit to Ensure Business Prosperity: Trends and Perspectives

Olendiy,

Nazarova,

Nezhyva

et al. 2023

ФКДПТП

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The study identifies key trends impacting the business services industry in 2023, including the strong post-pandemic recovery of demand, increased demand for recruitment services, and increased funding for R&D. The research highlights the growing importance of tax audit in the business development process, as evidenced by the increasing share of advisory audit services and tax consulting in the global market. The study presents the global tax audit turnover, indicating its growth and popularity in the business services industry. The research examines the fastest-growing business services markets, with China being the fastest-growing market in terms of absolute and CAGR growth. The study discusses the dominance of accounting and audit companies in the top 10 list of leading companies in the business services industry, emphasizing the significance of audit, tax, and advisory services. The research emphasizes the need for tax audit services in the current business environment, where constant changes and increasing information turnover make it challenging for businesses to adapt. The research highlights the importance of tax audit in financial control for business owners and international companies operating in Ukraine, as well as its role in tax optimization and planning. The study identifies business trends that require auditors to be prepared to provide tax audit and tax optimization services, including the adoption of automation and artificial intelligence, personalized offers, and the adoption of value-based business models. The scientific novelty of the study lies in its comprehensive analysis of the current state and future trends in the business services industry, with a specific focus on tax audits. The study provides insights into the growing demand for tax audit services, the challenges and opportunities in the industry, and the potential for tax optimization and planning. It contributes to the existing literature by highlighting the significance of tax audits in ensuring business prosperity and offering recommendations for improving the organizational and methodological aspects of tax audits in the business services sector.

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Section: Discussionmentioning

confidence: 84%

Tax Audit to Ensure Business Prosperity: Trends and Perspectives

Olendiy,

Nazarova,

Nezhyva

et al. 2023

ФКДПТП

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“…This reform has changed the internal governance structure by strengthening the direct leadership of higher-level audit institutions over lower-level audit institutions, thus facilitating the strategic allocation of audit resources and the consolidation of audit capacity. Second, the management of audits and the provision of information impact the green economy development [46]. Vertical management auditing reform has alleviated information asymmetry and implementation bias.…”

Section: Vertical Management Auditing Reform and Carbon Productivitymentioning

confidence: 99%

The Impact of Auditing Centralization on Carbon Productivity: Evidence From China’s Vertical Management Auditing Reform

Lin,

Qian,

Zhang

et al. 2024

Pol. J. Environ. Stud.

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Vertical management auditing reforms achieve the centralization of audit institutions. The centralized structure of the auditing institutions affects their performance. This paper verifies the positive effect of vertical management auditing reform on carbon productivity through a difference-in-differences method. The conclusion still holds after robustness tests. Moreover, the policy effects only make sense when government officials face low promotion pressure or high public scrutiny pressure. The mechanism analysis shows that the vertical management auditing reform can improve carbon productivity by strengthening environmental regulation, promoting industrial structure rationalization, and improving regional green innovation and energy efficiency. This paper enriches the research on the relationship between auditing centralization and carbon productivity.

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“…As maintained by Nazarova et al ( 2021), the study conducted by the authors showed that environmental audits could make a positive contribution to the sustainable development of a green economy. It further states that today, only one world-famous tool provides independent analysis and recommendations for various process optimizations -audit (Nazarova et al, 2021).…”

Section: Role Of Sais and Environmental Audit In Ensuring Accountabilitymentioning

confidence: 99%

Assessing Public Sector Environmental Accountability Through Performance Audit: The Case of Maldives

Ibrahim¹,

Mohamed²

2022

JTAKEN

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Environmental accountability has gained much-needed attention due to the growing concern about climate change and its impact. Given that environmental management has been a function of government, especially in developing countries like the Maldives, the country’s economy is dependent on its environment and natural resources, and the numerous efforts by the government toward environmental protection, promoting environmental accountability becomes crucial. At the heart of promoting environmental accountability lies the important role of public sector environmental performance audits. Through a qualitative research method of content analyses and unstructured interviews, this study aims to discuss the importance of environmental performance auditing in creating public sector accountability by alluding to the importance of environmental accountability and SAI Maldives’ role in creating public sector environmental accountability.

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Environmental Audit in the Sustainable Development of Green Economy

Cited by 4 publications

References 17 publications

Tax Audit to Ensure Business Prosperity: Trends and Perspectives

Tax Audit to Ensure Business Prosperity: Trends and Perspectives

The Impact of Auditing Centralization on Carbon Productivity: Evidence From China’s Vertical Management Auditing Reform

Assessing Public Sector Environmental Accountability Through Performance Audit: The Case of Maldives

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