COMMENTARY ON Ethics and Environmental Auditing: An Investigation of Environmental Auditors' Levels of Moral Reasoning.

Comments on the article 'Ethics and Environmental Auditing: An Investigation of Environmental Auditors' Levels of Moral Reasoning,' by Devaun Kite, Timothy J. Louwers and Robin R. Radtke, published in the March 1996 issue of the journal 'Behavioral Research in Accounting.' Increase in importance of the issue of accounting and reporting of environmental costs; Basis of identification of environmental auditors.