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Audit 4.0-Based ESG Assurance: An Example of Using Satellite Images on GHG Emissions · Study

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ArticleAudit 4.0-Based ESG Assurance: An Example of Using Satellite Images on GHG Emissions

Yu Gu2022

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Articlegreen2022

Audit 4.0-Based ESG Assurance: An Example of Using Satellite Images on GHG Emissions

Yu Gu · Jun Dai · Miklos Antal Vasarhelyi

68 citations·0/0 files stored·International Journal of Accounting Information Systems

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

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References

2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting 1983Discretionary disclosure 1981Good News and Bad News: Representation Theorems and Applications 2017Why and How Investors Use ESG Information: Evidence from a Global Survey 2020Greenwashing in environmental, social and governance disclosures 2015Voluntary environmental disclosure quality and firm value: Further evidence 2017The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance 2017Can Twitter Help Predict Firm-Level Earnings and Stock Returns?

Cited by

2023ESG performance and technological change: Current state-of-the-art, development and future directions 2024Using Artificial Intelligence in ESG Assurance 2022Industry 4.0-Enabled Environment, Social, and Governance Reporting: A Case from a Chinese Energy Company 2023Management Accounting 4.0: The Future of Management Accounting 2025Can artificial intelligence curb greenwashing? Firm-level evidence based on large language model

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Year2022

Typearticle

Published2022-01-01

VenueInternational Journal of Accounting Information Systems

ISSN-L1467-0895

Languageen

Citations68

Files0 public / 0

ShelfCorporate Social Responsibility Reporting

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doi10.1016/j.accinf.2023.100625

openalex_workW4377981883

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2022The Rise of Accounting: Making Accounting Information Relevant Again with Exogenous Data