Work

When climate commitment fades: exit from the Paris agreement and financial reporting quality

Year: 2026

Type: article

Source: Journal of Accounting Literature

DOI: 10.1108/jal-08-2025-0398

Authors: Tesfaye T. Lemma, Mohammad Tavakolifar, Dessalegn Mihret, Lukas Timbate

Institutions: Towson University, Northeastern Illinois University, RMIT University, Keimyung University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Climate action

Open Access status: closed

OpenAlex ID: W7130818137

FWCI: 40.87

Cites: 53

Cited by: 2

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