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Key audit matter related to low-carbon transformation and firms’ catering behaviour in carbon information disclosure: evidence from China.

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Title: Key audit matter related to low-carbon transformation and firms’ catering behaviour in carbon information disclosure: evidence from China.
Authors: Xu, Ningning1 (AUTHOR) xnn1109@163.com, Wang, Jiahui1 (AUTHOR), Liang, Fenglan1 (AUTHOR)
Source: Applied Economics Letters. May2026, p1-7. 7p.
Database: Business Source Ultimate
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Header DbId: bsu
DbLabel: Business Source Ultimate
An: 193613980
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PubType: Academic Journal
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  Data: Key audit matter related to low-carbon transformation and firms’ catering behaviour in carbon information disclosure: evidence from China.
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  Data: <searchLink fieldCode="AR" term="%22Xu%2C+Ningning%22">Xu, Ningning</searchLink><relatesTo>1</relatesTo> (AUTHOR)<i> xnn1109@163.com</i><br /><searchLink fieldCode="AR" term="%22Wang%2C+Jiahui%22">Wang, Jiahui</searchLink><relatesTo>1</relatesTo> (AUTHOR)<br /><searchLink fieldCode="AR" term="%22Liang%2C+Fenglan%22">Liang, Fenglan</searchLink><relatesTo>1</relatesTo> (AUTHOR)
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  Data: <searchLink fieldCode="JN" term="%22Applied+Economics+Letters%22">Applied Economics Letters</searchLink>. May2026, p1-7. 7p.
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=bsu&AN=193613980
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    Identifiers:
      – Type: doi
        Value: 10.1080/13504851.2026.2670785
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      – Code: eng
        Text: English
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        PageCount: 7
        StartPage: 1
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      – TitleFull: Key audit matter related to low-carbon transformation and firms’ catering behaviour in carbon information disclosure: evidence from China.
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            NameFull: Xu, Ningning
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            NameFull: Wang, Jiahui
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            NameFull: Liang, Fenglan
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            – D: 10
              M: 05
              Text: May2026
              Type: published
              Y: 2026
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