Media type: E-Article Title: The cost implications of ESG reporting : an examination of audit fees in the UK Contributor: Moussa, Ahmed Saber [Author] Published: 2024 Published in: International journal of accounting, auditing and performance evaluation ; 20(2024), 3/4, Seite 399-420 Language: English DOI: 10.1504/IJAAPE.2024.138478 Identifier: Keywords: audit fees ; ESG reporting ; institutional theory ; internal governance ; principal component analysis ; resource-based view ; Aufsatz in Zeitschrift Origination: Footnote: Access State: Open Access