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This dissertation includes four essays: the first explores the impact of corporate social responsibility reporting mandates on a firm's information environment; the second examines voluntary emission target disclosure's effect on carbon performance and capital market perception; the third analyzes crypto assets' accounting under German GAAP; and the fourth discusses advanced technology's audit opportunities and risks.
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Essays on Corporate Social Responsibility Disclosure, Accounting for Crypto Assets and Technological Advancements in the Audit, Florian Schramm
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- 2022
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