Wards Accounting Seminar Series. "Audit Fees, Firm Characteristics and Trends in Climate and Biodiversity Risk Disclosures: Evidence from Mandatory US Filings"
Published: 22 September 2025
5 November 2025. Professor Lasse Niemi, Aalto University
Professor Lasse Niemi, Aalto University, Finland
"Audit Fees, Firm Characteriestics and Trends in Climate and Biodiversity Risk Disclosoures: Evidence from Mandatory US Filings"
Wednesday, 5 November 2025. 12:00-13:30
Room 282, The Hothouse Adam Smith Business School Building
Abstract
This study examines the rapidly evolving landscape of climate and biodiversity risk disclosures in US-listed firms. Our study aims to advance the understanding of factors driving climate and biodiversity risk disclosures and auditors’ role in these disclosures. In addition, our study aims to contributes to the literature on organizational change by linking firm age and industry affiliation to disclosure practices.
Bio
Lasse Niemi is Professor at the Department of Accounting at Aalto University Business School. His research primarily focuses on auditing and assurance of sustainability reports, corporate governance, and regulation. He has served as a member of supervising bodies of professional auditors in Finland for more than two decades.
For further information, please contact business-school-research@glasgow.ac.uk
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First published: 22 September 2025