Can carbon emission trading scheme reshape audit reporting aggressiveness? : evidence from an incremental information perspective
Wenbin Long, Manqiao Zhang, Xin Qu, Daifei (Troy) Yao, Zhongxu Hu
| Year of publication: |
2023
|
|---|---|
| Authors: | Long, Wenbin ; Zhang, Manqiao ; Qu, Xin ; Yao, Daifei ; Hu, Zhongxu |
| Published in: |
Finance research letters. - Amsterdam [u.a.] : Elsevier, ISSN 1544-6123, ZDB-ID 2181386-3. - Vol. 58.2023, 4, p. 1-10
|
| Subject: | Audit reporting aggressiveness | Carbon emissions trading | Environmental regulation | Incremental information perspective | Emissionshandel | Emissions trading | Treibhausgas-Emissionen | Greenhouse gas emissions | Berichtswesen | Reporting | Wirtschaftsprüfung | Financial audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.frl.2023.104667 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014633335