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

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	Stefan Schaltegger, Dimitar Zvezdov, Igor Alvarez Etxeberria, Maria Csutora, Edeltraud Günther
Place of Publication	Cham
Publisher	Springer International Publishing
Pages	243-257
Number of pages	15
ISBN (Electronic)	9783319277189
ISBN (Print)	9783319277165
DOIs	https://doi.org/10.1007/978-3-319-27718-9_11
Publication status	Published - 22 Jan 2016

Keywords

Carbon accounting
Fraud
Mitigation
Motivations
Prevention policy

ASJC Scopus subject areas

General Environmental Science
Economics, Econometrics and Finance(all)
General Business,Management and Accounting

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

Cite this

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AU - Islam, Muhammad Azizul

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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.

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KW - Fraud

KW - Mitigation

KW - Motivations

KW - Prevention policy

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BT - Corporate Carbon and Climate Accounting

A2 - Schaltegger, Stefan

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A2 - Etxeberria, Igor Alvarez

A2 - Csutora, Maria

A2 - Günther, Edeltraud

PB - Springer International Publishing

CY - Cham

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Carbon emission accounting fraud

Abstract

Keywords

ASJC Scopus subject areas

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