Climate change risk disclosures and audit fees : a text analytics assessment
Year of publication: |
2023
|
---|---|
Authors: | Gao, Lei ; Calderon, Thomas G. |
Published in: |
Journal of emerging technologies in Accounting. - Sarasota, Fla : American Accounting Association, ISSN 1554-1908, ZDB-ID 2416623-6. - Vol. 20.2023, 2, p. 71-93
|
Subject: | climate change risk disclosures | carbon disclosure | content analysis | audit fee | audit risk | readability | 10-K | textual data analytics | Klimawandel | Climate change | Wirtschaftsprüfung | Financial audit | Unternehmenspublizität | Corporate disclosure | Honorar | Fee (Remuneration) | Risikomanagement | Risk management | Text | Risiko | Risk | Treibhausgas-Emissionen | Greenhouse gas emissions | Auskunftspflicht | Disclosure regulation |
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