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- URN zum Zitieren dieses Dokuments:
- urn:nbn:de:bvb:355-epub-784410
- DOI zum Zitieren dieses Dokuments:
- 10.5283/epub.78441
Zusammenfassung
Our study explores whether and how financial auditors—one of the most important information intermediaries of financial markets—consider firms’ (i.e., their clients’) exposure to biodiversity risks when making audit pricing decisions. Based on the risk-oriented audit approach, we hypothesize that auditors price firms’ exposure to biodiversity risks if these risks have an impact on firms’ future ...
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