Does ESG rating divergence affect the disclosure behavior of key audit matters?
Divergent assessments of a firm's ESG performance by different rating agencies can amplify market perception gaps and create conflicts among stakeholder objectives. Against this backdrop, this study examines the economic consequences of ESG rating divergence from the perspective of auditors, using a...
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| Autori principali: | , |
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| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
Elsevier
2025-10-01
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| Serie: | International Review of Economics & Finance |
| Soggetti: | |
| Accesso online: | http://www.sciencedirect.com/science/article/pii/S1059056025007543 |
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