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What is Audit Quality about?

This study investigates the relationship between Earnings Management (EM) and Environmental, Social, and Governance (ESG) reporting in the Jordanian banking sector, focusing on how audit quality moderates this relationship. Using data from 16 banks from 2010 to 2024, the findings reveal a positive correlation between EM and ESG disclosures, with higher audit quality reducing the influence of EM on sustainability reporting. The research highlights the importance of robust audit oversight for enhancing ESG tr

Author

anhther957

Language

EN