Purpose – The purpose of this paper is to examine the relationship between and corporate environmental responsibility (CER) and audit risk. Design/methodology/approach – A survey participation request was mailed to 5,008 US auditors at random. The request provided a link to an electronic...

Purpose – The purpose of this paper is to examine the relationships between earnings management (EM) and subsamples of corporate environmental responsibility (CER). Design/methodology/approach – KLD data are used to generate subsamples of environmental “strengths” and “concerns”....

Purpose – The purpose of this paper is to examine the relationships between earnings management (EM) and subsamples of corporate environmental responsibility (CER). Design/methodology/approach – KLD data are used to generate subsamples of environmental “strengths” and “concerns”....

Purpose – The purpose of this paper is to examine the relationship between and corporate environmental responsibility (CER) and audit risk. Design/methodology/approach – A survey participation request was mailed to 5,008 US auditors at random. The request provided a link to an electronic...