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- W4297539958 abstract "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 ESGs. Additionally, we evaluated whether the CEO’s competency level influences the relationship between ESGs and the total amount of time spent auditing the company. We observed that auditors spend less time auditing companies with highly competent CEOs. We disaggregated the total number of audit hours by rank and verified each audit hour completed by partners, CPAs, as well as staff. Based on our research, we conclude that a firm’s ESG increases audit complexity, and increases the amount of effort exerted in the auditing process." @default.
- W4297539958 created "2022-09-29" @default.
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- W4297539958 date "2022-09-26" @default.
- W4297539958 modified "2023-10-18" @default.
- W4297539958 title "Environmental Responsibility, Social Responsibility, and Governance from the Perspective of Auditors" @default.
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- W4297539958 doi "https://doi.org/10.3390/ijerph191912181" @default.
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