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Persistent link: https://www.econbiz.de/10014533634
This study investigates whether and to what extent auditors integrate climate risk into audit pricing. Using a sample of publicly listed firms from 11 emerging countries between 2010 and 2020, we find that auditors charge higher audit fees for firms with higher carbon emissions. This positive...
Persistent link: https://www.econbiz.de/10014352486