...Yunjiang Geng; Yan Liu; Yingjun Lu Purpose This study aims to examine the impact of climate risk on corporate green innovation, as well as the roles of digital transformation and the “dual carbon” goals on moderating the relationship between climate risk and corporate green innovation in Chinese...

... audits. Digital transformation is revitalising the technologies used by external auditors and their firms; thus, the authors seek to understand what challenges this creates for the auditing profession in Vietnam. Design/methodology/approach Through the theoretical lens of new institutionalism theory...