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  • Photo du rédacteurHélène Dufour

Do Auditors Understand the Implications of ESG Issues for Their Audits?

#auditors fail to detect material weaknesses in clients' #internalcontrols over #financialreporting (#icfr) when clients experience financially material negative #esg incidents, which eventually lead clients to restate their financial statements. The results suggest that auditors overweight their clients' attempts at improving their internal controls following the revelation of material ESG incidents.

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