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Li, Huilin

Zhang, Chengyang

Ye, Shaowei

Funding for this research was provided by:

The 2025 Doctoral Startup Fund of Guangdong University of Science & Technology.” An Empirical research on the Impact of ESG Information Disclosure on Audit Reports by Chi-next Listed Companies” (GKY-2025BSQDW-34)

The 2025 Doctoral Startup Fund of Guangdong University of Science & Technology.” An Empirical research on the Impact of ESG Information Disclosure on Audit Reports by Chi-next Listed Companies” (GKY-2025BSQDW-34)

The 2025 Doctoral Startup Fund of Guangdong University of Science & Technology.” An Empirical research on the Impact of ESG Information Disclosure on Audit Reports by Chi-next Listed Companies” (GKY-2025BSQDW-34)

2026 Regular Project of Dongguan Philosophy and Social Sciences Planning-Research on Accelerating the Promotion of "AI+" Empowering the High-Quality Development of Low-Altitude Economy in Dongguan (2026CG93)

2026 Regular Project of Dongguan Philosophy and Social Sciences Planning-Research on Accelerating the Promotion of "AI+" Empowering the High-Quality Development of Low-Altitude Economy in Dongguan (2026CG93)

2026 Regular Project of Dongguan Philosophy and Social Sciences Planning-Research on Accelerating the Promotion of "AI+" Empowering the High-Quality Development of Low-Altitude Economy in Dongguan (2026CG93)

Text and Data Mining valid from 2026-04-16

Accepted Manuscript valid from 2026-04-16