A PROPOSED FRAMEWORK OF ENVIRONMENTAL GOVERNANCE AND ITS IMPACT ON QUALITY OF AUDITING | ||
| Journal of Environmental Science | ||
| Article 18, Volume 33, Issue 1, June 2016, Pages 397-420 PDF (537.38 K) | ||
| Document Type: Review Article | ||
| DOI: 10.21608/jes.2016.25160 | ||
| Authors | ||
| Khatab, G. S1; Al-Shahat, Nehal, M. F2; Al-Sayed, Shaima, A. | ||
| 1Faculty of Commerce, Ain Shams University | ||
| 2Institute of Environmental Studies & Research, Ain Shams University | ||
| Abstract | ||
| This study drives at identifying the shortness aspects within industrial institutions applying the environmental governance system, discussing as well the risks may arise and the extent to which those principles of governance are applied and impact of their application on achieving efficiency of the internal control in the industrial corporations. The study sample consists of (250) individuals from both sexes who are working in ministry of Industry, hazardous industrial companies, Ministry of Environment, and teaching staff. The study counts on statistical analysis data by administering validity and reliability test for testing the availability of generalizing results. The study examines frequent approaches statistical distribution of the investigation form phrases, depicting variables regrading central tendency and dispersion, in addition to studying the relationship between variables for testing hypotheses and reaching study results. The study relies on some statistical methods such as average, standard deviation, dependency. The study results indicate a significant correlation exists between having a rationale system of environmental governance and improving quality of auditing. The recommendation are summed up to that all rules and standards of environmental governance should be obligatory to firms in order to combat ecological and financial corruption and support, supporting economy as well and being committed to the morale charter of environmental auditing. The board of directors should be independent; the economic units should have a good system of environmental informatics and standards of economic cooperation and development organization in field of corporate governance, disclosure, transparency, and responsibility should be considered. | ||
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