The impact of audit quality and climate change reporting on corporate performance: a review and future research agenda

Abstract

Purpose

The paper aims to review prior literature on the impact of audit quality and climate change reporting on corporate performance. It also aims to offer avenues for future research.

Design/methodology/approach

Based on the systematic literature review, bibliometric investigation and forest plot, the authors systematized the scientific knowledge from 183 papers.

Findings

Earlier studies either focused on audit quality and corporate performance or discussed the link between climate change and corporate performance. However, the way that audit quality and climate change can together influence corporate performance is yet to be examined. The authors fill the gap by examining the possible link between audit quality and climate change and establishing the influence of it on corporate performance from the existing literature.

Originality/value

Because of the immense importance of the company's contribution to climate change, the research findings will open up avenues for future research. In addition, findings will be useful for world policymakers in strengthening or modifying existing corporate responsibility policies.

Citation

Alaamri, Y., Hussainey, K., Nandy, M. and Lodh, S. (2023), "The impact of audit quality and climate change reporting on corporate performance: a review and future research agenda", Journal of Accounting Literature, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JAL-05-2023-0081