title: Determinants of environmental audit frequency: the role of firm organizational structure.
abstract: This study empirically examines the extent of environmental management practiced by US chemical manufacturing facilities, as reflected in the number of environmental internal audits conducted annually. As its focus, this study analyzes the effects of firm-level organizational structure on facility-level environmental management practices. For this empirical analysis, the study exploits unique data from a survey distributed to all U.S. chemical manufacturing permitted to discharge wastewater in 2001; the data reflect internal audits conducted during the years 1999-2001. Empirical results reveal differences in auditing behavior based on whether facilities are owned by publicly held or non-publicly held firms, owned by U.S.-based or non-U.S.-based firms, and owned by larger or smaller firms.
authors.affiliation: University of Kansas, Department of Economics, 415 Snow Hall, Lawrence, KS 66045, USA. Earnhart@ku.edu
authors.forename: Dietrich
authors.initials: D
authors.lastname: Earnhart
authors.forename: J Mark
authors.initials: JM
authors.lastname: Leonard
mesh_terms: D002617:Chemical Industry / Q000458:organization & administration*; D003247:Conservation of Natural Resources; D003625:Data Collection; D007220:Industrial Waste; D008330:Management Audit; D017059:Models, Econometric; D010067:Ownership; D014481:United States; D062065:Wastewater
chemical_list: D007220:Industrial Waste; D062065:Wastewater
keywords: Audits; Firm; Organizational structure; Wastewater