... by integrating global institutional and governance factors, providing a new perspective on the dynamics of auditing and sustainability reporting. Practical implications The findings confirm that ESG disclosure can help stakeholders identify hidden audit risks. However, high ESG performance does...

... 06 10 2024 03 02 2025 17 03 2025 26 03 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only CFO co-option Audit risk Audit report lag Emerging market We use the lenses of managerial hegemony and stakeholder–agency...

.... In this regard, our interviews with Iranian audit partners also indicate the importance of addressing the issue of climate change risk in audit risk assessment; (4) Iranian accounting (auditing) standards are based on IFRS (ISA). Therefore, the results of the present study can be generalized to a wide range...

... risk. In summary, auditors increase fees for compensating the efforts made to maintain an acceptable audit risk level. The financial crisis of 2008 started with the burst of the real estate bubble and the banking industry’s subprime mortgage crisis. Very soon this crisis expanded to other...