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Does ESG rating disagreement affect audit opinions? · Study

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ArticleDoes ESG rating disagreement affect audit opinions?

Cheng Zhang2024

Article2024

Does ESG rating disagreement affect audit opinions?

Cheng Zhang · Qianyao Zha · Xun Sun

28 citations·0/0 files stored·International Review of Economics & Finance

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

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1995Detecting Earnings Management.2004Political turnover and economic performance: the incentive role of personnel control in China 2022Aggregate Confusion: The Divergence of ESG Ratings 2014A review of archival auditing research 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior 2016Corporate Sustainability: First Evidence on Materiality 2000Corporate governance proposals and shareholder activism: the role of institutional investors

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2025The impact of ESG rating divergence on stock price crash risk 2025Does ESG rating disagreement affect management tone manipulation?2025ESG rating disagreement and audit fees: evidence from China

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Details

Year2024

Typearticle

Published2024-09-21

VenueInternational Review of Economics & Finance

ISSN-L1059-0560

Languageen

Citations28

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.iref.2024.103659

openalex_workW4402700547

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