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