How Is ESG Performance Addressed in Relation to Audit Quality? A Structured Review of the Literature

Purpose - The aim of this article is to conduct a systematic analysis on the relationship between ESG performance and audit quality. The main purpose is to synthesize existing research. Method - The analysis method used is that of a structured literature review. In the analysis was used a selection of academic articles, along with the definition of keywords. The establishment of inclusion and exclusion criteria and the development of a multidimensional classification scheme were included as well. The analysis of the selected studies was carried out using qualitative and quantitative descriptive methods. Key Findings - The results highlight a growing academic interest in the connection between ESG performance and audit quality, especially on sustainability reporting and non-financial information assurance services. It is characterized by significant differences in conceptual definitions, measurement methods and empirical results. The analysis shows the existence of insufficiently explored areas, especially regarding the mechanisms through which audit quality influences ESG performance. The results are conditioned by the databases, keywords and the period analyzed. However, the use of a structured and transparent protocol contributes to reducing potential biases. It also increases the reliability and replicability of the study. Contribution-The study provides relevant information for academia, policymakers and practitioners interested in improving the credibility of ESG reporting through audit-related mechanisms, supporting the decision-making process. It contributes to the field by demonstrating that the audit quality acts as a mechanism of credibility and moderation in ESG reporting rather than a direct determinant of ESG performance.