How to cite this paper
APA: Almutairi, A., Al-Shorafa, A., Haidar, F., Abdelazim, S & Elswah, T. (2026). Do political connections and Environmental, Social, and Governance (ESG) performance affect the relationship between climate change risk and audit efforts?. Journal of Project Management, 11(1), 213-226.
Chicago/Turabian: Almutairi, A., Al-Shorafa, A., Haidar, F., Abdelazim, S & Elswah, T. 2026. "Do political connections and Environmental, Social, and Governance (ESG) performance affect the relationship between climate change risk and audit efforts?." Journal of Project Management 11, no. 1 (2026): 213-226.
AMA: Almutairi, A., Al-Shorafa, A., Haidar, F., Abdelazim, S & Elswah, T. Do political connections and Environmental, Social, and Governance (ESG) performance affect the relationship between climate change risk and audit efforts?. Journal of Project Management. 2026;11(1):213-226.
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Bentley, K.A., Omer, T.C., & Sharp, N.Y. (2013). Business strategy, financial reporting irregularities, and audit effort. Contemporary Accounting Research, 30(2), 780-817.
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Burke, M., Davis, W. M., & Diffenbaugh, N. S. (2018). Large potential reduction in economic damages under U.N. mitigation targets. Nature, 557(7706), 549–553
Cahyono, S., Ardianto, A. and Nasih, M. (2024). Breaking barriers: CEOs STEM educational background and corporate climate change disclosure. International Journal of Accounting & Information Management, 32(4), 651-684. https://0810b5rq0-1104-y-https-doi-org.mplbci.ekb.eg/10.1108/IJAIM-10-2023-0268 .
Cahyono, S., Ardianto, A., & Nasih, M. (2024). Breaking barriers: CEOs STEM educational background and corporate climate change disclosure. International Journal of Accounting & Information Management, 32(4), 651-684. https://0810b5rq0-1104-y-https-doi-org.mplbci.ekb.eg/10.1108/IJAIM-10-2023-0268 .
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Chaney, P.K., Faccio, M., & Parsley, D. (2011). The quality of accounting information in politically connected firms. Journal of Accounting and Economics, 51(1/2), 58-76.
Chen, Y., Ren, Y. S., Narayan, S., & Huynh, N. Q. A. (2024). Does climate risk impact firms' ESG performance? Evidence from China. Economic Analysis and Policy, 81, 683-695.
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4-5), 303–327.
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Cosma, S., Principale, S., & Venturelli, A. (2022). Sustainable governance and climate-change disclosure in European banking: the role of the corporate social responsibility committee. Corporate Governance (Bingley), 22(6), 1345-1369, doi: 10.1108/CG 09-2021-0331.
Cotter, J., & Najah, M. M. (2012). Institutional investors influence on global climate change disclosure practices. Australian Journal of Management, 37(2), 169–187.
Datt, R., Prasad, P., Vitale, C., & Prasad, K. (2022). International evidence of changing assurance practices for carbon emissions disclosures. Meditari Accountancy Research, 30(6), 1594-1628
Ding, R., Liu, M., Wang, T., & Wu, Z. (2021). The impact of climate risk on earnings management: International evidence. Journal of accounting and Public Policy, 40(2), 106818.
Ding, X., Chourou, L., & Ben-Amar, W. (2024). Carbon emissions and audit fees: Evidence from emerging markets. Emerging Markets Review, 60, 101139.
Duan, D., Wei, R., Wang, C., & Xia, B. (2025). Opportunity or obstacle? Climate risk disclosure and corporate ESG performance. International Review of Economics & Finance, 100, 104101.
ElHawary, E., & Elbolok, R. (2024). The implications of COVID-19 on ESG performance and financial reporting quality in Egypt. Journal of Financial Reporting and Accounting, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFRA-08-2023-0469.
Faccio, M. (2006). Politically connected firms. American economic review, 96(1), 369-386.
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Gao, L., & Calderon, T. G. (2023). Climate change risk disclosures and audit fees: a text analytics assessment. Journal of Emerging Technologies in Accounting, 20(2), 71-93.
Giannarakis, G., Zafeiriou, E., & Sariannidis, N. (2017). The impact of carbon performance on climate change disclosure. Business Strategy and the Environment, 26(8), 1078-1094.
Giannarakis, G., Zafeiriou, E., Arabatzis, G., & Partalidou, X. (2018). Determinants of corporate climate change disclosure for Euro-pean firms. Corporate Social Responsibility and Environmental Management, 25(3), 281–294.
Guedhami, O., Pittman, J.A., & Saffar, W. (2014). Auditor choice in politically connected firms. Journal of Accounting Research, 52(1), 106-162.
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