Many jurisdictions are establishing requirements for corporations to disclose climate-related risks, and for those disclosures to be audited. One of the first jurisdictions to do so is Australia, where the Australian Accounting Standards Board (AASB) and Auditing and Assurance Standards Board (AUASB) issued a Joint Bulletin in 2018 stating that both preparers and auditors should consider the impact of climate risks on the company's financials. Utilising the Australian setting, this paper introduces a new measure of audit partner expertise, namely , and examines whether it is associated with the client company's climate risk reporting. We define audit partner expertise in climate-related issues based on their client portfolio composition in terms of greenhouse gas emissions. We find that the likelihood and quality of climate risk disclosures is higher when the audit partner has climate risk expertise, and this finding is driven by clients in industries with material climate risks.

中文翻译：

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气候风险披露和审计师专业知识


许多司法管辖区正在制定要求，要求企业披露气候相关风险，并对这些披露进行审计。澳大利亚是最早这样做的司法管辖区之一，澳大利亚会计准则委员会 (AASB) 和审计与鉴证准则委员会 (AUASB) 于 2018 年发布联合公告，指出编制者和审计师都应考虑气候风险对企业的影响。公司的财务状况。本文利用澳大利亚的背景，引入了一种新的审计合作伙伴专业知识衡量标准，即 ，并检查其是否与客户公司的气候风险报告相关。我们根据审计合作伙伴在温室气体排放方面的客户组合构成来定义其在气候相关问题上的专业知识。我们发现，当审计合作伙伴拥有气候风险专业知识时，气候风险披露的可能性和质量会更高，而这一发现是由具有重大气候风险的行业的客户推动的。