Media coverage as a moderator in the nexus between audit quality and ESG performance: Evidence from China
Chun Cai,
Saddam A. Hazaea,
Maha Faisal Alsayegh
et al.
Abstract:In response to growing pressure on companies to manage and improve their reputation regarding environmental, social, and governance (ESG) issues, the audit is regarded as a vital resource for ensuring ESG risk management, improving transparency, mitigating opportunistic constraints, and guaranteeing accurate reporting. The objective of this paper was to investigate the role of audit quality in improving ESG performance, as well as to examine the role of media coverage represented by ESG controversy score in mo… Show more
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