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Environmental Responsibility, Social Responsibility, and Governance from the Perspective of Auditors

International journal of environmental research and public health, 2022-09, Vol.19 (19), p.12181 [Peer Reviewed Journal]

2022 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;2022 by the authors. 2022 ;ISSN: 1660-4601 ;ISSN: 1661-7827 ;EISSN: 1660-4601 ;DOI: 10.3390/ijerph191912181 ;PMID: 36231484

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  • Title:
    Environmental Responsibility, Social Responsibility, and Governance from the Perspective of Auditors
  • Author: Lee, Jaehong ; Kim, Suyon ; Kim, Eunsoo
  • Subjects: Accounting ; Auditing ; Auditors ; Audits ; Certification ; Corporate governance ; Disclosure ; Financial reporting ; Financial statements ; Foreign subsidiaries ; Humans ; Hypotheses ; Investigations ; Organizations ; Social Behavior ; Social Responsibility ; Sustainable development
  • Is Part Of: International journal of environmental research and public health, 2022-09, Vol.19 (19), p.12181
  • Description: This study examined the relationship between ESGs and the audit hours of 3010 Korean stock-listed firms from 2014 to 2019. The Korean Corporate Governance Service assigns ratings to each firm based on ESG performance. We discover that auditors exert more effort auditing companies that prioritize ESGs. Additionally, we evaluated whether the CEO's competency level influences the relationship between ESGs and the total amount of time spent auditing the company. We observed that auditors spend less time auditing companies with highly competent CEOs. We disaggregated the total number of audit hours by rank and verified each audit hour completed by partners, CPAs, as well as staff. Based on our research, we conclude that a firm's ESG increases audit complexity, and increases the amount of effort exerted in the auditing process.
  • Publisher: Switzerland: MDPI AG
  • Language: English
  • Identifier: ISSN: 1660-4601
    ISSN: 1661-7827
    EISSN: 1660-4601
    DOI: 10.3390/ijerph191912181
    PMID: 36231484
  • Source: GFMER Free Medical Journals
    MEDLINE
    PubMed Central
    Coronavirus Research Database
    ProQuest Central
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