volume 35, issue 1, P43-66 2019
DOI: 10.1108/maj-10-2018-2030
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Sheng Yao, Lingling Pan, Zhipeng Zhang

Abstract: Purpose The purpose of this paper is to investigate whether firms with high environmental disclosure have a low possibility of non-standard audit opinions and audit fees and whether this trend is more obvious after than prior to the Measures for the Disclosure of Environmental Information (Measure) implemented in 2008. Design/methodology/approach Based on the Measures implemented in 2008, the authors select data for the listed manufacturing firms from 2004 to 2006 (Pre-Measure) and from 2009 to 2011 (Post-M…

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