Audit 4.0-based ESG assurance : an example of using satellite images on GHG emissions
Year of publication: |
2023
|
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Authors: | Gu, Yu ; Dai, Jun ; Vasarhelyi, Miklos A. |
Published in: |
International journal of accounting information systems. - Amsterdam [u.a.] : Elsevier, ISSN 1467-0895, ZDB-ID 2211804-4. - Vol. 50.2023, p. 1-17
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Subject: | Audit 4.0 | Big Data | Continuous Assurance | ESG Assurance | Greenhouse Gas (GHG) | Greenwashing | Treibhausgas-Emissionen | Greenhouse gas emissions | Wirtschaftsprüfung | Financial audit | Corporate Social Responsibility | Corporate social responsibility | Klimawandel | Climate change | Luftverschmutzung | Air pollution | Big data | Nachhaltige Kapitalanlage | Sustainable investment |
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