Work

Sustainability and financial disclosure: role of ESG in key audit matters adoption

Year: 2025

Type: article

Source: Managerial Auditing Journal

DOI: 10.1108/maj-01-2025-4663

Authors: Maretno Agus Harjoto, Hu Dan Semba

Institutions: Pepperdine University, Nagoya University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W4415609768

FWCI: 2.7

Cites: 115

Cited by: 1

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