Does audit quality moderate the impact of environmental, social and governance disclosure on firm value? Further evidence from Egypt
Purpose – This paper aims to examine the impact of environmental, social and governance (ESG) disclosure and firm value (FV), as well as, pinpoints the role of the audit quality (AQ) as a moderating variable on such impact; where the authors hypothesize that AQ modulates the relationship between ESG...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2023-08-01
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| Series: | Journal of Humanities and Applied Social Sciences |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/JHASS-11-2022-0155/full/pdf |