In this study, we investigate whether auditors consider their clients’ climate change-related external risks when making audit pricing decisions. Using county-level proxies based on the number of declared natural disasters and the level of societal climate change awareness, we discover that...

In July 2021, unprecedented water levels affected Germany, Belgium, and the Netherlands. From July 12 to 15, 2021, a storm complex stalled over the European region, leading to heavy rain and flooding. In Germany, a month's rainfall fell within 48 hours. Soils were heavily saturated after a wet...

Urban and rural areas are interconnected in fulfilling the food demands of both sides. However, both unprecedented and predictable disasters are disrupting the food service. To address this issue, this paper discusses the need and significance of urban-rural coordination, which promotes use of...

Background: Business continuity entails the potential negative consequences of uncertainty on a firm's ability to achieve strategic objectives. The COVID-19 pandemic significantly impacted business continuity due to lockdowns, travel restrictions, and social distancing measures. Consequently,...