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

Meer over het boek

This dissertation includes four essays: the first explores the impact of corporate social responsibility reporting mandates on a firm's information environment; the second examines voluntary emission target disclosure's effect on carbon performance and capital market perception; the third analyzes crypto assets' accounting under German GAAP; and the fourth discusses advanced technology's audit opportunities and risks.