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dc.contributor.authorFriesen Lanaen
dc.date.accessioned2008-06-12T03:17:21Z
dc.date.issued2000-10en
dc.identifier.issn1174-5045en
dc.identifier.urihttps://hdl.handle.net/10182/529
dc.description.abstractTo encourage industry self policing, the EPA (Environmental Protection Agency) offers rewards, in the form of reduced penalties, to firms that voluntarily conduct compliance audits and report any discovered violations to the EPA. This paper evaluates the EPA's audit policy by comparing the social costs when self auditing occurs with the alternative of relying on agency inspections to uncover violations. Because of the need to maintain a credible deterrent, self policing reduces, but does not eliminate inspection costs. When inspections or audits are costly compared to the damage caused by violations, self auditing will not be socially beneficial.en
dc.language.isoenen
dc.publisherLincoln University. Commerce Division.en
dc.relationThe original publication is available from - Lincoln University. Commerce Division.en
dc.subjectcost analysisen
dc.subjectenvironmental policyen
dc.subjectauditingen
dc.subjectmathematical modelsen
dc.subjectUnited Statesen
dc.subjectsocial costsen
dc.subjectaudit proceduresen
dc.subjectself auditingen
dc.titleCreating incentives for industry self-policing: an evaluation of the EPA’s audit policyen
dc.typeDiscussion Paper
dc.subject.marsdenFields of Research::350000 Commerce, Management, Tourism and Services::350100 Accounting, Auditing and Accountabilityen
dc.subject.marsdenFields of Research::350000 Commerce, Management, Tourism and Services::350200 Business and Managementen
dc.subject.marsdenFields of Research::340000 Economics::340200 Applied Economics::340202 Environment and resource economicsen
dc.subject.marsdenFields of Research::340000 Economics::340200 Applied Economics::340203 Finance economicsen
lu.contributor.unitLincoln Universityen
lu.contributor.unitFaculty of Agribusiness and Commerceen
pubs.organisational-group/LU
pubs.organisational-group/LU/Faculty of Agribusiness and Commerce
pubs.publication-statusPublisheden


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