...Jianhua Tan; Kam C. Chan; Samuel Chang; Bin Wang Purpose This paper aims to examine the effect of carbon emissions on audit fees. The authors hypothesize that firms in cities with higher carbon emission levels have lower reporting transparency, higher return volatility or are subject to higher...

... is increasing concentrations of greenhouse gases (GHGs)[ 2 ] in the atmosphere (Intergovernmental Panel on Climate Change, 2007). Climate change experts focus on shifting to a low-carbon energy strategy to reduce carbon emissions (Stern, 2008). Extensive media coverage and increasing pressure from...