Carbon Emission Accounting Fraud

Shamima Haque; Muhammad Azizul Islam

doi:10.1007/978-3-319-27718-9_11

Carbon Emission Accounting Fraud

Shamima Haque, Muhammad Azizul Islam

Accountancy & Finance, Accountancy

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

This chapter explores the motivation behind potential carbon emission accounting fraud by corporations. There are several different possible risks of carbon emission accounting fraud which remain mostly overlooked by researchers to date, despite the fact that such frauds have a negative impact on a country’s economy as well as the real purpose of mitigating carbon emissions. The chapter offers discussion of some potential risks of carbon emission accounting fraud as well as related prevention policy. The study suggests that an effective mandatory carbon emission related fraud prevention policy is essential to eliminate opportunities to commit such fraud by corporations.

Original language	English
Title of host publication	Corporate Carbon and Climate Accounting
Editors	S Schaltegger, D Zvezdov, I. A. Etxeberria, M. Csutora, E Günther
Publisher	Springer
Pages	243-257
Number of pages	15
ISBN (Electronic)	978-3-319-27718-9
ISBN (Print)	978-3-319-27716-5
DOIs	https://doi.org/10.1007/978-3-319-27718-9_11
Publication status	Published - 2015

Keywords

carbon accounting
fraud
motivations
mitigation
prevention policy

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title = "Carbon Emission Accounting Fraud",

abstract = "This chapter explores the motivation behind potential carbon emission accounting fraud by corporations. There are several different possible risks of carbon emission accounting fraud which remain mostly overlooked by researchers to date, despite the fact that such frauds have a negative impact on a country{\textquoteright}s economy as well as the real purpose of mitigating carbon emissions. The chapter offers discussion of some potential risks of carbon emission accounting fraud as well as related prevention policy. The study suggests that an effective mandatory carbon emission related fraud prevention policy is essential to eliminate opportunities to commit such fraud by corporations.",

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T1 - Carbon Emission Accounting Fraud

AU - Haque, Shamima

AU - Islam, Muhammad Azizul

PY - 2015

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N2 - This chapter explores the motivation behind potential carbon emission accounting fraud by corporations. There are several different possible risks of carbon emission accounting fraud which remain mostly overlooked by researchers to date, despite the fact that such frauds have a negative impact on a country’s economy as well as the real purpose of mitigating carbon emissions. The chapter offers discussion of some potential risks of carbon emission accounting fraud as well as related prevention policy. The study suggests that an effective mandatory carbon emission related fraud prevention policy is essential to eliminate opportunities to commit such fraud by corporations.

AB - This chapter explores the motivation behind potential carbon emission accounting fraud by corporations. There are several different possible risks of carbon emission accounting fraud which remain mostly overlooked by researchers to date, despite the fact that such frauds have a negative impact on a country’s economy as well as the real purpose of mitigating carbon emissions. The chapter offers discussion of some potential risks of carbon emission accounting fraud as well as related prevention policy. The study suggests that an effective mandatory carbon emission related fraud prevention policy is essential to eliminate opportunities to commit such fraud by corporations.

KW - carbon accounting

KW - fraud

KW - motivations

KW - mitigation

KW - prevention policy

U2 - 10.1007/978-3-319-27718-9_11

DO - 10.1007/978-3-319-27718-9_11

M3 - Chapter

SN - 978-3-319-27716-5

SP - 243

EP - 257

BT - Corporate Carbon and Climate Accounting

A2 - Schaltegger, S

A2 - Zvezdov, D

A2 - Etxeberria, I. A.

A2 - Csutora, M.

A2 - Günther, E

PB - Springer

ER -

Carbon Emission Accounting Fraud

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Keywords

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