...Jacquelyn Sue Moffitt; Jeanne-Claire Alyse Patin; Luke Watson SYNOPSIS We consider how corporate environmental, social, and governance (ESG) performance relates to the strength of the internal control environment. The transparent reporting hypothesis predicts that high ESG performance signals...

.... Overall, our results shed new light on the role of the environmental responsibility of city leaders in environmental governance and provide policy implications to promote environmental, social, and governance (ESG) practice and sustainable transition in a top-down approach. Data Availability: Data...

...Jenna J. Burke; Rani Hoitash; Udi Hoitash SYNOPSIS We use new data to examine auditor response to negative media coverage of client environmental, social, and governance (ESG) practices. This coverage can be indicative of an increased risk of material misstatement, which is an important assessment...