Environmental Audits and Third Party Certification of Management Practices: Firms’ Motives, Audit Orientations, and Satisfaction with Certification

    International Journal of Auditing, pp. 202-210, 2016.

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    Abstract:

    In this study, we investigate the interplay between motives for certification, audit orientations and firms’ benefits and satisfaction with ISO 14001 certification. We demonstrate that firms’ motive for certification is an important determinant in firms’ satisfaction. Firms with internal motivations (such as improvements in their environm...More

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