The role of environmental auditing in achieving sustainable environmental balance: : An exploratory study of the opinions of a sample of professionals in the accounting specialty in the city of Erbil

Abstract

The research aimed to investigate the role of environmental auditing in achieving the sustainability of the environmental balance and the contribution of environmental reports to the sustainability of the environmental balance in terms of the establishment towards the commitment to protect the environment, and to determine the ability of environmental auditing to provide the necessary information to stakeholders to make decisions that serve the beneficiaries to sustain the environmental balance. To achieve the research objectives, a questionnaire form was prepared and distributed to professionals specializing in accounting. (93) questionnaire forms were distributed. Among the most important conclusions reached by the researchers, there is a large agreement between the opinions of accountants, auditors, and CPAs regarding the impact of environmental audit reports to provide the necessary information to stakeholders and achieve sustainable environmental balance to make sound decisions.