...Mohammad Jizi; Edward Thomas Purpose This paper aims to examine whether firms’ environmental, social and governance (ESG) performance indicates higher quality internal controls. The authors argue that commitment to high ESG performance is indicative of a commitment to quality corporate governance...

... of the 2013 Framework may lie in the iterative nature of the internal control process, and as firms remedy deficiencies they or their auditors identify, they will continuously improve the effectiveness of their internal control systems. Originality/value Unlike existing literature, this paper uses data...