Interpretive Evaluation of the Environmental Auditing Consequences in Capital Market Companies

As environmental practices change and environmental pollution levels increase, the auditing profession has increasingly become the focus of relevant agencies to prevent environmental damage in recent decades. As efforts have been made in recent years to increase the requirements and clarification of executive by-laws, to introduce a new nature to the philosophy of auditing consistent with professional and professional responsibilities to focus on corporate environmental performance and play a role in controlling and reducing environmental pollution by investigating the extent and content of the disclosed processes. The Purpose of this research is interpretive evaluation of the consequences of environmental auditing in capital market companies. The methodology of this research was mix method, so that in the qualitative part, first the consequences of environmental auditing were identified as the basis of analysis and then based on Delphi analysis, the theoretical consensus was determined to provide a theoretical framework for the research. The interpretive ranking process was also used in a small part. In this analysis, the aim was to determine the most important consequence of environmental auditing in the capital market. The results of the study indicated the existence of 7 consequences of environmental auditing through Meta synthesis analysis, which were confirmed during two Delphi rounds. The results in the quantitative part showed that the percentage of effectiveness of the effectiveness outcome in assessing the level of environmental risks is higher than other environmental audit results, which means that by focusing on the development of environmental auditing can be expected by the effectiveness of environmental risk level performance. Increase the risk of environmental pollution.