The moderating effect of audit quality on the relationship between environmental, social, and governance scores and corporate financial performance of listed companies in the ASEAN-5

• Main Authors: Cheng, Michaela Nicole U., Gepte, Aimee Joyce Y., Jabile, Sheena Nicole U., Manabat, Daniel Patrick T.
• Format: text
• Language: English
• Published: Animo Repository 2023
• Subjects: Auditing—Southeast Asia—Quality control; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etdb_acc/61
• Institution: De La Salle University

A number of corporate accounting scandals have had effects that trickled down to the daily lives of ordinary people. These occurrences emphasize the need for high-quality audits to assure the reliability of an entity’s financial statements. There are other means of building trust and commitment betw...