Climate change risk disclosures and audit fees : a text analytics assessment
Lei Gao, Thomas G. Calderon
| Year of publication: |
2023
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|---|---|
| Authors: | Gao, Lei ; Calderon, Thomas G. |
| Published in: |
Journal of emerging technologies in Accounting. - Sarasota, Fla : American Accounting Association, ISSN 1554-1908, ZDB-ID 2416623-6. - Vol. 20.2023, 2, p. 71-93
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| Subject: | climate change risk disclosures | carbon disclosure | content analysis | audit fee | audit risk | readability | 10-K | textual data analytics | Klimawandel | Climate change | Unternehmenspublizität | Corporate disclosure | Wirtschaftsprüfung | Financial audit | Risiko | Risk | Risikomanagement | Risk management | Honorar | Fee (Remuneration) | Treibhausgas-Emissionen | Greenhouse gas emissions |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JETA-2021-003 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014424423