The impact of audit quality and climate change reporting on corporate performance: a review and future research agenda

IF 1.1 Q3 BUSINESS, FINANCE

Journal of Accounting Literature Pub Date : 2023-10-11 DOI:10.1108/jal-05-2023-0081

Yazen Alaamri, Khaled Hussainey, Monomita Nandy, Suman Lodh

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引用次数: 0

Abstract

Purpose The paper aims to review prior literature on the impact of audit quality and climate change reporting on corporate performance. It also aims to offer avenues for future research. Design/methodology/approach Based on the systematic literature review, bibliometric investigation and forest plot, the authors systematized the scientific knowledge from 183 papers. Findings Earlier studies either focused on audit quality and corporate performance or discussed the link between climate change and corporate performance. However, the way that audit quality and climate change can together influence corporate performance is yet to be examined. The authors fill the gap by examining the possible link between audit quality and climate change and establishing the influence of it on corporate performance from the existing literature. Originality/value Because of the immense importance of the company's contribution to climate change, the research findings will open up avenues for future research. In addition, findings will be useful for world policymakers in strengthening or modifying existing corporate responsibility policies.

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审计质量和气候变化报告对企业绩效的影响:回顾和未来研究议程

本文旨在回顾以往关于审计质量和气候变化报告对公司绩效影响的文献。它还旨在为未来的研究提供途径。通过系统的文献综述、文献计量调查和森林样地等方法，对183篇文献的科学知识进行了系统整理。早期的研究要么关注审计质量和公司绩效，要么讨论气候变化和公司绩效之间的联系。然而，审计质量和气候变化共同影响企业绩效的方式仍有待研究。作者通过研究审计质量与气候变化之间的可能联系，并从现有文献中确定其对公司绩效的影响，填补了这一空白。由于该公司对气候变化的贡献非常重要，研究结果将为未来的研究开辟道路。此外，研究结果将有助于世界决策者加强或修改现有的公司责任政策。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Accounting Literature BUSINESS, FINANCE-

CiteScore

6.50

自引率

0.00%

发文量

期刊介绍： The objective of the Journal is to publish papers that make a fundamental and substantial contribution to the understanding of accounting phenomena. To this end, the Journal intends to publish papers that (1) synthesize an area of research in a concise and rigorous manner to assist academics and others to gain knowledge and appreciation of diverse research areas or (2) present high quality, multi-method, original research on a broad range of topics relevant to accounting, auditing and taxation. Topical coverage is broad and inclusive covering virtually all aspects of accounting. Consistent with the historical mission of the Journal, it is expected that the lead article of each issue will be a synthesis article on an important research topic. Other manuscripts to be included in a given issue will be a mix of synthesis and original research papers. In addition to traditional research topics and methods, we actively solicit manuscripts of the including, but not limited to, the following: • meta-analyses • field studies • critiques of papers published in other journals • emerging developments in accounting theory • commentaries on current issues • innovative experimental research with strong grounding in cognitive, social or anthropological sciences • creative archival analyses using non-standard methodologies or data sources with strong grounding in various social sciences • book reviews • "idea" papers that don''t fit into other established categories.