Climate risk and audit fees: an international evidence

  • Luo, Le (Primary Chief Investigator)

Project: Research

Project Details


Climate risks are of growing interest and concern to users of financial statements. As one of the most important information intermediaries in the capital market, auditors' responses to companies' climate risks remain largely under explored in the current literature. The main purpose of this study is to examine whether companies' climate risk has any impacts on audit fees charged by auditors and if yes, how the country's carbon institutions such as the stringency of climate regulation, stakeholder orientation, legal system and social norm towards toward climate change play a role in moderating the relationship.
Short titleAFAANZ Climate risk
Effective start/end date1/02/2231/03/23