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Do auditors understand the implications of ESG issues for their audits? Evidence from financially material negative ESG incidents

Daniel Aobdia1; Aaron Yoon2

1 Pennsylvania State University · 2 Northwestern University

Journal of Accounting and Economics 2026
DOI
10.1016/j.jacceco.2025.101831
Volume
81 (2)
Pages
101831
Language
en
Export
BibTeX
Sources
semanticscholar openalex crossref