Drawing on the cognitive dissonance theory and the behavioral consistency theory, this study examines whether hypocrisy, proxied by the ethical dissonance between corporate philanthropy and environmental misconducts, triggers auditors to issue modified audit opinions (MAOs), and further...

With the problems of climate warming and ecological destruction becoming more and more serious, natural risks have attracted more and more attention, and corporate natural resource disclosure has gradually become a focal topic in academia. Therefore, based on the institutional theory and the...