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Does ESG rating disagreement affect audit opinions?
16 references·3 citing·47 second hop
Does ESG rating disagreement affect audit opinions? (2024)Does ESG rating disagreement affect audit…Aggregate Confusion: The Divergence of ESG Ratings (2022)Aggregate Confusion: The Dive…Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings (2021)Why is Corporate Virtue in th…Sustainable investing with ESG rating uncertainty (2021)Sustainable investing with ES…Environmental regulation, green technology innovation, and industrial structure upgrading: The road to the green transformation of Chinese cities (2021)Environmental regulation, gre…Why and How Investors Use ESG Information: Evidence from a Global Survey (2017)Why and How Investors Use ESG…Corporate Sustainability: First Evidence on Materiality (2016)Corporate Sustainability: Fir…Do ratings of firms converge? Implications for managers, investors and strategy researchers (2015)Do ratings of firms converge?…A review of archival auditing research (2014)A review of archival auditing…The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* (2010)The Relation Between Earnings…Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…Accounting Quality and Firm-Level Capital Investment (2006)Accounting Quality and Firm-L…Political turnover and economic performance: the incentive role of personnel control in China (2004)Political turnover and econom…Corporate governance proposals and shareholder activism: the role of institutional investors (2000)Corporate governance proposal…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…Detecting Earnings Management. 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this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2004Political turnover and economic performance: the incentive role of personnel control in China3,691 cited
  • 2022Aggregate Confusion: The Divergence of ESG Ratings3,411 cited
  • 2014A review of archival auditing research3,184 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 2016Corporate Sustainability: First Evidence on Materiality1,945 cited
  • 2000Corporate governance proposals and shareholder activism: the role of institutional investors1,776 cited
  • 2017Why and How Investors Use ESG Information: Evidence from a Global Survey1,718 cited
  • 2021Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings1,571 cited
  • 2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*1,418 cited
  • 2021Sustainable investing with ESG rating uncertainty1,340 cited
  • 2015Do ratings of firms converge? Implications for managers, investors and strategy researchers1,276 cited
  • 2021Environmental regulation, green technology innovation, and industrial structure upgrading: The road to the green transformation of Chinese cities

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

1,189 cited
  • 2006Accounting Quality and Firm-Level Capital Investment1,103 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited
  • Cited by

    • 2025The impact of ESG rating divergence on stock price crash risk45 cited
    • 2025Does ESG rating disagreement affect management tone manipulation?36 cited
    • 2025ESG rating disagreement and audit fees: evidence from China18 cited