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image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Abacusarrow_drop_down
image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
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Article . 2025 . Peer-reviewed
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Reporting Connectivity, Audit Quality, and Audit Fees

Authors: Meiting Lu; Ruizhe Wang; Yi Wu; Shan Zhou;

Reporting Connectivity, Audit Quality, and Audit Fees

Abstract

Regulatory and standard‐setting bodies are engaging in stakeholder consultation on connectivity, a practice to connect sustainability‐related disclosures with financial statements. We provide empirical evidence of the impact of reporting connectivity on auditors, which is important as several revised Public Company Accounting Oversight Board Auditing Standard (ASs) and International Standards on Auditing (ISAs) highlight the importance of understanding sustainability‐related financial disclosures for auditors. We find a positive association between the level of connectivity and audit quality, as well as audit fees. This suggests that sustainability‐related financial disclosures are useful to auditors but increase the complexity of their work. Additional analyses reveal that the observed effects are contingent on the financial materiality of sustainability‐related issues to the business.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
2
Top 10%
Average
Average
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