 Climate risk disclosures and auditor expertiseL. Pham,
D. Hay,
A. Miihkinen,
E.-R. Myllymäki (),
L. Niemi and
J. Sihvonen
Post-Print from HAL Abstract: Many jurisdictions are establishing requirements for corporations to disclose climate-related risks, and for those disclosures to be audited. One of the first jurisdictions to do so is Australia, where the Australian Accounting Standards Board (AASB) and Auditing and Assurance Standards Board (AUASB) issued a Joint Bulletin in 2018 stating that both preparers and auditors should consider the impact of climate risks on the company's financials. Utilising the Australian setting, this paper introduces a new measure of audit partner expertise, namely expertise in climate-related issues, and examines whether it is associated with the client company's climate risk reporting. We define audit partner expertise in climate-related issues based on their client portfolio composition in terms of greenhouse gas emissions. We find that the likelihood and quality of climate risk disclosures is higher when the audit partner has climate risk expertise, and this finding is driven by clients in industries with material climate risks. Keywords: Climate; Emissions; Climate risk disclosure; Climate-related financial disclosure; Auditing; Auditor specialization (search for similar items in EconPapers) Published in British Accounting Review, 2026, 58 (4), pp.101439. ⟨10.1016/j.bar.2024.101439⟩ There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05661163 DOI: 10.1016/j.bar.2024.101439 Access Statistics for this paper More papers in Post-Print from HAL |
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