This paper examines the effect of environmental policy stringency on audit pricing. Exploiting the exogenous variation in environmental policies across 26 countries, we find that firms in countries with more stringent environmental policies incur lower audit fees. The inverse association is more...

This paper investigates the role of the U.S. Environmental Protection Agency in advancing environmental justice through monitoring and enforcement efforts mandated by the Clean Air Act. Our analysis relies on a comprehensive dataset encompassing auditing information from all environmentally...