审计师是否应对客户的气候变化相关外部风险?来自审计费用的证据

IF 2.5 3区管理学 Q2 BUSINESS, FINANCE

European Accounting Review Pub Date : 2022-11-15 DOI:10.1080/09638180.2022.2141811

Sven Hartlieb, B. Eierle

引用次数: 3

摘要

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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Do Auditors Respond to Clients’ Climate Change-related External Risks? Evidence from Audit Fees

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来源期刊

European Accounting Review BUSINESS, FINANCE-

CiteScore

7.00

自引率

6.10%

发文量

期刊介绍： Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research.