Essays on Corporate Social Responsibility Disclosure, Accounting for Crypto Assets and Technological Advancements in the Audit

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This dissertation consists of four essays. The first essay investigates the effects of how differences in the implementation of corporate social responsibility reporting mandates affect a firm’s information environment. The second essay examines the effect of voluntary emission target disclosure regarding a firm’s carbon performance and capital market perception. The third essay analyzes the accounting treatment of crypto assets under German GAAP. The fourth essay discusses the opportunities and risks when using advanced technology in the audit.

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ISBN	9783754977743
Sprache	Englisch
Erscheinungsdatum	13.05.2022
Umfang	216 Seiten
Genre	Ratgeber/Recht, Beruf, Finanzen
Format	Hardcover
Verlag	epubli
Empf. Lesealter	ab 18 Jahre