The involvement of internal audit in environmental, social, and governance practices and risks : stakeholders' salience and insights from audit committees and chief executive officers
Romina Rakipi, Giuseppe D'Onza
| Year of publication: |
2024
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|---|---|
| Authors: | Rakipi, Romina ; D'Onza, Giuseppe |
| Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 28.2024, 3, p. 522-535
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| Subject: | internal audit | and governance (ESG) practices | audit committee | chief audit executive | chief executive officer | environmental | ESG risks | social | stakeholder salience | Stakeholder | Corporate Governance | Corporate governance | Corporate Social Responsibility | Corporate social responsibility | Prüfungsausschuss des Aufsichtsrats | Audit committee | Interne Revision | Internal audit | Führungskräfte | Managers | Risikomanagement | Risk management | Umweltmanagement | Environmental management | Wirtschaftsprüfung | Financial audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/ijau.12341 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014635132