This paper attempts to compare policies and practices on the disclosure of external auditing results of deposit taking institutions in Hong Kong, Indonesia, China, Japan, Thailand, Singapore, Korea and Malaysia

Using a dataset of 107 internal auditors, we investigate internal audit functions' (IAF) role in environmental, social, and governance (ESG) matters. We give evidence for organizations' and IAFs' ESG maturity driving ESG reporting, while IAFs' involvement in ESG drives assurance of ESG reports....