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Keywords: ESG disclosures
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Journal Articles
Journal of Forensic Accounting Research 1–28.
Published: 29 April 2024
... an important source for discerning a portion of firms’ ESG standings. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: M4. 2024 ESG disclosures critical audit matters (CAMs) key audit matters (KAMs) audit risk audit procedures JOURNAL...