This study evaluates critically whether auditors should report the environmental issues that could affect the company. Therefore it is expected from this study to overcome an adequate argument on the issues regarding to the necessity to report the environmental issues of a clientâs company by the auditor. This study indicate according to legal perspective it is accepted if auditors do not report it even though they know about the companyâs disorder actions related to the environment. On the other hand, Islam encourages auditors to uncover such harmful actions, as it is mandatory to mankind especially those who have given knowledge about it (auditing) to protect environment and society. This duty is part of menâs accountability to Allah as the vicegerents on the earth.
Published by | Universitas Muhammadiyah Yogyakarta |
Journal Name | Journal of Accounting and Investment |
Contact Phone | - |
Contact Name | - |
Contact Email | - |
Location | Kab. bantul, Daerah istimewa yogyakarta INDONESIA |
Website | ai| http://journal.umy.ac.id/index.php/ai| |
ISSN | ISSN : 26223899, EISSN : 26226413, DOI : 10.18196/jai, |
Core Subject | Economy, |
Meta Subject | Economics, Econometrics & Finance, |
Meta Desc | JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method. |
Penulis | Yaya, Rizal |
Publisher Article | Universitas Muhammadiyah Yogyakarta, Indonesia |
Subtitle Article | Journal of Accounting and Investment Vol 3, No 2: July-December 2002 |
Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
View Article | http://journal.umy.ac.id/index… |
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DOI Number | |
Download Article [1] | http://journal.umy.ac.id/index.php/ai/ar… |
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