Journal of Accounting and Economics Vol. 81 No. 2 2026

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

DOI

10.1016/j.jacceco.2025.101831

Volume

81

Issue

2

Pages

101831

Language

en

Sources

semanticscholar openalex crossref

Cite

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