Abstract
Purpose: The paper aims to review prior literature on the impact of audit quality and climate change reporting on corporate performance. It also aims to offer avenues for future research.
Method: Based on the systematic literature review, bibliometric investigation, and forest plot, we systematized the scientific knowledge from 183 papers.
Findings: Earlier studies either focused on audit quality and corporate performance or discussed the link between climate change and corporate performance. However, the way that audit quality and climate change can together influence corporate performance is yet to be examined. We fill the gap by examining the possible link between audit quality and climate change and establishing the influence of it on corporate performance from the existing literature.
Originality: Because of the immense importance of the company's contribution to climate change, the research findings will open up avenues for future research. In addition, findings will be useful for world policymakers in strengthening or modifying existing corporate responsibility policies.
Method: Based on the systematic literature review, bibliometric investigation, and forest plot, we systematized the scientific knowledge from 183 papers.
Findings: Earlier studies either focused on audit quality and corporate performance or discussed the link between climate change and corporate performance. However, the way that audit quality and climate change can together influence corporate performance is yet to be examined. We fill the gap by examining the possible link between audit quality and climate change and establishing the influence of it on corporate performance from the existing literature.
Originality: Because of the immense importance of the company's contribution to climate change, the research findings will open up avenues for future research. In addition, findings will be useful for world policymakers in strengthening or modifying existing corporate responsibility policies.
| Original language | English |
|---|---|
| Number of pages | 19 |
| Journal | Journal of Accounting Literature |
| Early online date | 11 Oct 2023 |
| DOIs | |
| Publication status | Early online - 11 Oct 2023 |
Keywords
- climate change
- audit Quality
- systematic literature review
- bibliometric Analysis
- meta-analysis
- corporate performance
Access to Document
- Impact_of_Audit_Quality_and_Climate_Change_Reporting_on_Company_Performance
Alaamri, Y., Hussainey, K., Nandy, M. and Lodh, S. (2023), "The impact of audit quality and climate change reporting on corporate performance: a review and future research agenda", Journal of Accounting Literature, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JAL-05-2023-0081. Copyright © 2023, Emerald Publishing Limited. All rights reserved.