@article{paperid:1094569, author = {Moradi, Mahdi and Salehi Vaziri, Seyed Mohsen}, title = {The Severity of a Client’s Negative Environmental Social and Governance Reputation Affect Audit Effort and Audit Quality}, journal = {Iranian Journal of Accounting, Auditing and Finance}, year = {2023}, volume = {7}, number = {1}, month = {January}, issn = {2588-6142}, pages = {53--67}, numpages = {14}, keywords = {Keywords Amendment to Financial Statements Environmental Social and Governance (ESG) Criteria Delay Restatement of Financial Statements}, }