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Keywords: ESG
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Journal Articles
Journal Articles
Accounting Horizons (2019) 33 (3): 1–23.
Published: 01 September 2019
...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...