We examine whether or not auditors are taking into consideration clients’ climate change-related external risks. Using proxies based on the number of declared natural disasters and level of climate change awareness among society in client’s headquarters county, we find that significantly...

In this study, we investigate whether auditors consider their clients’ climate change-related external risks when making audit pricing decisions. Using county-level proxies based on the number of declared natural disasters and the level of societal climate change awareness, we discover that...