Keywords: Resource environment audit
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Journal Articles
Managerial Auditing Journal (2026) 41 (2): 299–321.
Published: 08 December 2025
... Limited Licensed re-use rights only Resource environment audit PSM-DID Carbon disclosure Chemical industry Accordingly, this paper examines the effect of carbon governance in resource and environmental auditing through the lens of carbon disclosure, with the aim of assessing whether...

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