Assistant Professor, Department of Accounting, College of Business Administration in Hawtat Bani Tamim, Prince Sattam bin. Abdulaziz University, Saudi Arabia.
The main aim of this paper is to investigate the corporate social performance (CSP) operationalized by environmental, social, and governance factors as a challenge that faces auditors while preparing key audit matters (KAMs). Results show that ESG disclosure decrease the risk associated with the financial statements leading to improvement in the firm’s financial performance, so enterprise risk management (ERM) and green growth (GG) and higher profitability have a positive association; increasing the three auditor qualifications (the professional qualifications, auditor size and auditor experience) lead to decrease in the ESG risk and increasing the key audit matters lead to decrease in the ESG risk.
Hamdy Abdalhamid, Rabab. (2024). ESG risks: New Challenge for Auditors in Light of the Report on Key Audit Matters. المجلة العلمية للدراسات التجارية والبيئية, 15(4), 457-498. doi: 10.21608/jces.2024.406556
MLA
Rabab Hamdy Abdalhamid. "ESG risks: New Challenge for Auditors in Light of the Report on Key Audit Matters", المجلة العلمية للدراسات التجارية والبيئية, 15, 4, 2024, 457-498. doi: 10.21608/jces.2024.406556
HARVARD
Hamdy Abdalhamid, Rabab. (2024). 'ESG risks: New Challenge for Auditors in Light of the Report on Key Audit Matters', المجلة العلمية للدراسات التجارية والبيئية, 15(4), pp. 457-498. doi: 10.21608/jces.2024.406556
VANCOUVER
Hamdy Abdalhamid, Rabab. ESG risks: New Challenge for Auditors in Light of the Report on Key Audit Matters. المجلة العلمية للدراسات التجارية والبيئية, 2024; 15(4): 457-498. doi: 10.21608/jces.2024.406556
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