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Firm-level Climate Change Risk and Audit Pricing: A Global Evidence
MH Nguyen, N Huynh, Z Wang - Available at SSRN 4930899, 2023 - papers.ssrn.com
This study investigates the effect of firm-level climate change exposure on audit fees across
a global sample of firms from 35 countries between 2001 and 2022. Our findings reveal that …
a global sample of firms from 35 countries between 2001 and 2022. Our findings reveal that …