Abstract Thomson Reuters Asset4 (Asset4) is a leading corporate social responsibility (CSR)
database often used by practitioners and researchers. This review offers a precise …

Accounting fraud is a highly unethical management activity with a significant negative
influence on stakeholders, which can harm a firm's long-term sustainability prospects. Given …

For decades, research has debated whether a firm's corporate social responsibility (CSR)
activities increase its firm value. Whereas the cost-concerned school proposes a detrimental …

Purpose The purpose of this study is twofold: first, to introduce two determinants of
environmental, social and governance (ESG) disclosure transparency, namely, audit quality …

We examine two important channels through which corporate social responsibility (CSR)
affects firm value: investment efficiency and innovation. We find that firms with higher CSR …

This study examines whether firms that appear to exhibit high sustainability reporting quality
are less likely to engage in earnings management activities, thereby delivering financial …

In recent years, investors have begun to value companies' reputations through their
environmental, social, and governance (ESG) practices. ESG risk can affect business …

The growing attention to sustainability has generated increasing interest in its relevant
determinants and a possible relationship with economic growth's main drivers. Our paper …

Purpose This paper aims to examine the effect of carbon emissions on audit fees. The
authors hypothesize that firms in cities with higher carbon emission levels have lower …

Stringent environmental regulation can impact corporations in both positive and negative
ways. However, how external auditors respond to the changes in environmental regulation …