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ESG Disclosure and the Timeliness of Earnings Announcements and Audit Reports.

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Τίτλος: ESG Disclosure and the Timeliness of Earnings Announcements and Audit Reports.
Συγγραφείς: El Mahdy, Dina, Lee, Eunju, Synn, Christina, Zhang, Yinqi
Πηγή: Auditing: A Journal of Practice & Theory; Aug2026, Vol. 45 Issue 3, p107-132, 26p
Θεματικοί όροι: Earnings announcements, Auditing, Financial statements, Accounting standards, Corporate governance, Punctuality, Sustainable development reporting, Earnings management
Περίληψη: SUMMARY: This study examines the relation between the extent of environmental, social, and governance (ESG) disclosure and the timeliness of earnings announcements and audit reports. Consistent with ESG disclosure providing timelier financial information, we find that firms that disclose more ESG metrics announce earnings in a timelier manner and experience shorter audit delays. We also find the relation between greater ESG disclosure and audit timeliness is stronger after Sustainability Accounting Standards Board (SASB) standards implementation, as well as for firms in industries with more SASB ESG disclosure items that are material to the income statement. Finally, firms with greater ESG disclosure are more likely to provide early warnings of ineffective internal controls, as well as issue management earnings forecasts. Overall, our results suggest that, by enhancing the internal information environment, reporting systems installed to provide more information on ESG metrics can have potential spillover effects for corporate financial reporting and auditing. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: M40; M42. [ABSTRACT FROM AUTHOR]
Copyright of Auditing: A Journal of Practice & Theory is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Βάση Δεδομένων: Complementary Index
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PubType: Academic Journal
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  Data: ESG Disclosure and the Timeliness of Earnings Announcements and Audit Reports.
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  Data: <searchLink fieldCode="AR" term="%22El+Mahdy%2C+Dina%22">El Mahdy, Dina</searchLink><br /><searchLink fieldCode="AR" term="%22Lee%2C+Eunju%22">Lee, Eunju</searchLink><br /><searchLink fieldCode="AR" term="%22Synn%2C+Christina%22">Synn, Christina</searchLink><br /><searchLink fieldCode="AR" term="%22Zhang%2C+Yinqi%22">Zhang, Yinqi</searchLink>
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  Data: Auditing: A Journal of Practice & Theory; Aug2026, Vol. 45 Issue 3, p107-132, 26p
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  Data: <searchLink fieldCode="DE" term="%22Earnings+announcements%22">Earnings announcements</searchLink><br /><searchLink fieldCode="DE" term="%22Auditing%22">Auditing</searchLink><br /><searchLink fieldCode="DE" term="%22Financial+statements%22">Financial statements</searchLink><br /><searchLink fieldCode="DE" term="%22Accounting+standards%22">Accounting standards</searchLink><br /><searchLink fieldCode="DE" term="%22Corporate+governance%22">Corporate governance</searchLink><br /><searchLink fieldCode="DE" term="%22Punctuality%22">Punctuality</searchLink><br /><searchLink fieldCode="DE" term="%22Sustainable+development+reporting%22">Sustainable development reporting</searchLink><br /><searchLink fieldCode="DE" term="%22Earnings+management%22">Earnings management</searchLink>
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  Data: SUMMARY: This study examines the relation between the extent of environmental, social, and governance (ESG) disclosure and the timeliness of earnings announcements and audit reports. Consistent with ESG disclosure providing timelier financial information, we find that firms that disclose more ESG metrics announce earnings in a timelier manner and experience shorter audit delays. We also find the relation between greater ESG disclosure and audit timeliness is stronger after Sustainability Accounting Standards Board (SASB) standards implementation, as well as for firms in industries with more SASB ESG disclosure items that are material to the income statement. Finally, firms with greater ESG disclosure are more likely to provide early warnings of ineffective internal controls, as well as issue management earnings forecasts. Overall, our results suggest that, by enhancing the internal information environment, reporting systems installed to provide more information on ESG metrics can have potential spillover effects for corporate financial reporting and auditing. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: M40; M42. [ABSTRACT FROM AUTHOR]
– Name: Abstract
  Label:
  Group: Ab
  Data: <i>Copyright of Auditing: A Journal of Practice & Theory is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edb&AN=195842212
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      – Type: doi
        Value: 10.2308/AJPT-2024-134
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      – Code: eng
        Text: English
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        PageCount: 26
        StartPage: 107
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        Type: general
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      – SubjectFull: Financial statements
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      – SubjectFull: Accounting standards
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      – SubjectFull: Corporate governance
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      – SubjectFull: Punctuality
        Type: general
      – SubjectFull: Sustainable development reporting
        Type: general
      – SubjectFull: Earnings management
        Type: general
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              Text: Aug2026
              Type: published
              Y: 2026
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