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Keywords: Tobin's Q
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Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (4): 207–233.
Published: 01 November 2018
... initiatives due to their risk rather than additional audit effort. While environmental initiatives may be costly from an audit standpoint, investors value (Tobin's Q) firms more highly when environmental initiatives occur in conjunction with higher audit fees. Collectively, our findings imply that auditors...