Greenhouse Gas and Energy Audits under the Newly Legislated Australian Audit Determination

Perceptions of Initial Impact

Nonna Martinov-Bennie*, Rochel Hoffman

*Corresponding author for this work

Research output: Contribution to journalArticle

9 Citations (Scopus)


This exploratory qualitative study, using interview data, provides perceptions of the preliminary impact of greenhouse gas and energy (GGE) audits in Australia within the context of the legislated Audit Determination, operational for the first time in the financial year ending 30 June 2010. Overall, the results suggest that the Australian Government's argued cost reductions are currently not being realised, and provide evidence of the accounting profession's perceived influence on the views and methodologies adopted in the Audit Determination. The results also indicate that accounting firms are perceived to be gaining an increasing share of the evolving GGE and broader sustainability assurance markets in Australia.

Original languageEnglish
Pages (from-to)195-207
Number of pages13
JournalAustralian Accounting Review
Issue number2
Publication statusPublished - Jun 2012

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