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European Accounting Review Volume 33, 2024 - Issue 3
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Articles

Do Auditors Respond to Clients’ Climate Change-related External Risks? Evidence from Audit Fees

Sven HartliebChair for International Accounting and Auditing, University of Bamberg, Bamberg, GermanyCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0002-9567-132X
ORCID Icon &
Brigitte EierleChair for International Accounting and Auditing, University of Bamberg, Bamberg, Germany
Pages 1075-1103 | Received 25 Jul 2020, Accepted 12 Oct 2022, Published online: 15 Nov 2022

Citations (7)

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Read on this site (1)

Isabell Keller, Brigitte Eierle & Sven Hartlieb. (2024) Auditors’ Carbon Risk Consideration under the EU Emission Trading System. Accounting in Europe 21:1, pages 14-43.
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Articles from other publishers (6)

Amin Sarlak, Mehdi Khodakarami, Reza Hesarzadeh, Jamal A. Nazari & Fatemeh Taghimolla. (2024) Drought risk and audit pricing: a mixed-methods study. Asian Review of Accounting.
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Xuefeng Li, Le Luo & Qingliang Tang. (2024) Climate risk and opportunity exposure and firm value: An international investigation. Business Strategy and the Environment.
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Ly Pham, David Hay, Antti Miihkinen, Emma-Riikka Myllymäki, Lasse Niemi & Jukka Sihvonen. (2024) Climate Risk Disclosures and Auditor Expertise. SSRN Electronic Journal.
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Hafiz Hoque & Saadia Irfan. (2024) The role of Big 4 auditors in mitigating climate risk: evidence from earnings conference call-based climate risk. SSRN Electronic Journal.
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Minfeng Yu, Yi Si, Gaoliang Tian & Lei Zhang. (2023) Climate risk and audit fees: An international study. Accounting & Finance 63:5, pages 4989-5025.
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Jianhua Tan, Kam C. Chan, Samuel Chang & Bin Wang. (2023) Effects of carbon emissions on audit fees. Managerial Auditing Journal 38:7, pages 1112-1140.
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