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An Examination of Factors Impacting Managerial Behavior towards Compliance Controls : = Impact of the EPA Audit Policy.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	An Examination of Factors Impacting Managerial Behavior towards Compliance Controls :/
Reminder of title:	Impact of the EPA Audit Policy.
Author:	Davis, Phebian.
Description:	1 online resource (115 pages)
Notes:	Source: Dissertation Abstracts International, Volume: 79-08(E), Section: A.
Contained By:	Dissertation Abstracts International79-08A(E).
Subject:	Accounting. -
Online resource:	click for full text (PQDT)
ISBN:	9780355676044

An Examination of Factors Impacting Managerial Behavior towards Compliance Controls : = Impact of the EPA Audit Policy.
Davis, Phebian.

An Examination of Factors Impacting Managerial Behavior towards Compliance Controls :Impact of the EPA Audit Policy. - 1 online resource (115 pages)

Source: Dissertation Abstracts International, Volume: 79-08(E), Section: A.

Thesis (Ph.D.)--Florida Atlantic University, 2017.

Includes bibliographical references

The United States established the Environmental Protection Agency (EPA) to monitor and enforce compliance with environmental pollution standards through various programs and policies. One such policy, the Audit Policy, allows companies to voluntarily self-report violations to the Agency in exchange for elimination of certain penalties. Despite the policy, firms still incur large environmental penalties, thus indicating the need for better understanding of the policy. A necessary but not sufficient condition for penalty relief under the Audit Policy requires discovery of violations by an environmental audit or a compliance management system. This research explores the option of discovery by a compliance management system and examines the motivation of managers to invest in an environmental management system (EMS).

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355676044Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

An Examination of Factors Impacting Managerial Behavior towards Compliance Controls : = Impact of the EPA Audit Policy.
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245 1 3 $a An Examination of Factors Impacting Managerial Behavior towards Compliance Controls : $b Impact of the EPA Audit Policy.
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500 $a Source: Dissertation Abstracts International, Volume: 79-08(E), Section: A.
500 $a Adviser: Julia Higgs.
502 $a Thesis (Ph.D.)--Florida Atlantic University, 2017.
504 $a Includes bibliographical references
520 $a The United States established the Environmental Protection Agency (EPA) to monitor and enforce compliance with environmental pollution standards through various programs and policies. One such policy, the Audit Policy, allows companies to voluntarily self-report violations to the Agency in exchange for elimination of certain penalties. Despite the policy, firms still incur large environmental penalties, thus indicating the need for better understanding of the policy. A necessary but not sufficient condition for penalty relief under the Audit Policy requires discovery of violations by an environmental audit or a compliance management system. This research explores the option of discovery by a compliance management system and examines the motivation of managers to invest in an environmental management system (EMS).
520 $a The theory of reasoned action (TRA) argues that attitude and subjective norms precede intentions. I use this theory to investigate what factors cause a manager to invest in an environmental management system (EMS). Additionally, I examine whether environmental attitude, tolerance for ambiguity and willful blindness are antecedents to attitude towards an EMS. In this study, I develop and test a scale of the willful blindness construct and measure its impact on managerial decision-making. The willful blindness construct development produced a one-item measure. My results support all hypotheses except for the predicted link between tolerance for ambiguity and attitude.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Accounting. $3 561166
650 4 $a Public administration. $3 562473
655 7 $a Electronic books. $2 local $3 554714
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710 2 $a Florida Atlantic University. $b Business Administration. $3 1193437
773 0 $t Dissertation Abstracts International $g 79-08A(E).
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