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Environmental Responsibility, Social Responsibility, and Governance from the Perspective of Auditors
This study examined the relationship between ESGs and the audit hours of 3010 Korean stock-listed firms from 2014 to 2019. The Korean Corporate Governance Service assigns ratings to each firm based on ESG performance. We discover that auditors exert more effort auditing companies that prioritize ESG...
| Autores principales: | , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
MDPI
2022
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| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9564669/ https://www.ncbi.nlm.nih.gov/pubmed/36231484 http://dx.doi.org/10.3390/ijerph191912181 |