advancements continue to shape the audit landscape, understanding how CAATs influence non-financial performance outcomes is … essential. However, little is known about their impact on non-financial performance in audit firms, particularly in developing … countries like Ethiopia. This study investigates how CAATs influence non-financial performance metrics, including client …

performance and value, but often ignore its impact on non-financial performance. Whereas the ultimate goal of ESG responsibilities … performance has a positive impact on non-financial performance. Firms are willing to increase their commitment to ESG activities … 2022, this study provides empirical evidence on the indirect impact of ESG implementation on firms' non-financial …

Research Questions- To what extent are NFPs in the Australian aged care sector engage in non-financial performance and … risk disclosures in their annual reports? What is the effect of non-financial performance and risk disclosures on the … paper investigates the extent to which NFPs in the Australian aged care sector make voluntary disclosures related to non-financial …