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  • Impact_of_Audit_Quality_and_Climate_Change_Reporting_on_Company_Performance

    Accepted author manuscript, 401 KB, PDF document

    Licence: Unspecified

  • Yazen Alaamri
    King Saud University
  • Khaled Hussainey
    University of Portsmouth
  • Monomita Nandy
    Brunel University
  • Suman Lodh
    Kingston University
Purpose
The paper aims to review prior literature on the impact of audit quality and climate change reporting on corporate performance. It also aims to offer avenues for future research.

Design/methodology/approach
Based on the systematic literature review, bibliometric investigation and forest plot, the authors systematized the scientific knowledge from 183 papers.

Findings
Earlier studies either focused on audit quality and corporate performance or discussed the link between climate change and corporate performance. However, the way that audit quality and climate change can together influence corporate performance is yet to be examined. The authors fill the gap by examining the possible link between audit quality and climate change and establishing the influence of it on corporate performance from the existing literature.

Originality/value
Because of the immense importance of the company's contribution to climate change, the research findings will open up avenues for future research. In addition, findings will be useful for world policymakers in strengthening or modifying existing corporate responsibility policies.
Original languageEnglish
JournalJournal of Accounting Literature
Publication statusPublished - 11 Oct 2023
Externally publishedYes
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