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Are material ESG issues making their way into key audit matters? An analysis of Colombian innovative companies
Viviana Patricia Narváez-Castilloa,
Corresponding author
vnarvaez@unicauca.edu.co

Corresponding author.
, María Antonia García-Benaub, Laura Sierra-Garcíac, Nicolás Gambettad
a Department of Accounting Sciences, University of Cauca, Calle 5 N° 4-70, 190001, Popayán, Colombia
b Accounting Department, University of Valencia, Avda. de Los Naranjos, 46022, Valencia, Spain
c Financial Economics and Accounting Department, University of Pablo de Olavide, Carretera de Utrera, Km. 1, 41013, Sevilla, Spain
d Universidad ORT Uruguay, Campus Pocitos. Bulevar España 2633, 11300, Montevideo, Uruguay
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ISSN: 2444569X
Original language: English
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