Auditors’ Carbon Risk Consideration under the EU Emission Trading System

Keller, IsabellIsabellKellerEierle, BrigitteBrigitteEierleHartlieb, SvenSvenHartlieb0000-0002-9567-132X2023-10-102023-10-1020241744-94801744-9499https://fis.uni-bamberg.de/handle/uniba/91224engAuditors’ Carbon Risk Consideration under the EU Emission Trading Systemarticle10.1080/17449480.2023.2256059