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The Influence of Climate-Related Disclosures on Audit Pricing: Insights from TCFD Adoption

Year: 2025

Type: conference-paper

Abstract: This study examines how signing the TCFD framework impacts audit fees, using 8,535 Taiwanese firms from 2015 to 2022. To address sample selection bias, Propensity Score Matching is applied. Results reveal a significant positive relationship between TCFD adoption and audit fees, driven by disclosure complexity and specialized auditing expertise. This research offers insights into firms, regulators, and practitioners on the cost implications of climate-related disclosures and audit pricing.

Source: Proceedings of Forum Manajemen Indonesia s International Conferences

DOI: 10.47747/fmiic.vi2.2981

Author: Jui-Sheng Wang

Institution: National Cheng Kung University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Climate action, Peace, justice, and strong institutions

Open Access status: bronze

OpenAlex ID: W4413201738