ESG risks: New Challenge for Auditors in Light of the Report on Key Audit Matters | ||||
| المجلة العلمية للدراسات التجارية والبيئية | ||||
| Article 127, Volume 15, Issue 4, October 2024, Page 5138-5179 PDF (756.07 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/jces.2024.406556 | ||||
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| Author | ||||
| Rabab Hamdy Abdalhamid* | ||||
| Assistant Professor, Department of Accounting, College of Business Administration in Hawtat Bani Tamim, Prince Sattam bin. Abdulaziz University, Saudi Arabia. | ||||
| Abstract | ||||
| The main aim of this paper is to investigate the corporate social performance (CSP) operationalized by environmental, social, and governance factors as a challenge that faces auditors while preparing key audit matters (KAMs). Results show that ESG disclosure decrease the risk associated with the financial statements leading to improvement in the firm’s financial performance, so enterprise risk management (ERM) and green growth (GG) and higher profitability have a positive association; increasing the three auditor qualifications (the professional qualifications, auditor size and auditor experience) lead to decrease in the ESG risk and increasing the key audit matters lead to decrease in the ESG risk. | ||||
| Keywords | ||||
| : ESG risks; Key Audit Matters; Professional Qualifications; Auditor Size; Auditor Experience | ||||
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