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Reporting Connectivity, Audit Quality, and Audit Fees

Meiting Lu et al.

Abacus2025https://doi.org/10.1111/abac.70008article
AJG 3ABDC A
Weight
0.44

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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https://doi.org/https://doi.org/10.1111/abac.70008

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@article{meiting2025,
  title        = {{Reporting Connectivity, Audit Quality, and Audit Fees}},
  author       = {Meiting Lu et al.},
  journal      = {Abacus},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1111/abac.70008},
}

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Reporting Connectivity, Audit Quality, and Audit Fees

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Evidence weight

0.44

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.32 × 0.4 = 0.13
M · momentum0.57 × 0.15 = 0.09
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.