Does ESG rating disagreement affect audit opinions?
Cheng Zhang, Qianyao Zha, Xun Sun, Liping Chen
| Year of publication: |
2024
|
|---|---|
| Authors: | Zhang, Cheng ; Zha, Qianyao ; Sun, Xun ; Chen, Liping |
| Subject: | Audit opinion | ESG rating disagreement | Operational risk | Risk of material misstatement | Wirtschaftsprüfung | Financial audit | Corporate Social Responsibility | Corporate social responsibility | Operationelles Risiko | Risikomanagement | Risk management | Nachhaltige Kapitalanlage | Sustainable investment | Bewertung | Evaluation |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.iref.2024.103659 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015211209