Author

Angie M. Abdel Zaher

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Open access Aug 2026

Asymmetric Audit Fee Adjustment Under Uncertainty: Evidence from U.S. Listed Firms

Most audit fee studies treat the relationship between fees and client risk as symmetric. This study examines whether this assumption holds in the U.S. audit market using a first-difference specification on 4090 firm-year observations of U.S. listed companies from 2010 to 2022. The evidence is consistent with asymmetric...

Angie M. Abdel Zaher · Journal of Risk and Financia... · 0 citations

Open access Aug 2026

Internal Governance, Voluntary Climate Commitments and Regulatory Quality as Drivers of Corporate Climate Risk Management: Evidence from a 43-Country Panel of Carbon-Intensive Firms

Carbon-intensive firms face growing pressure to develop strong corporate climate risk management (CCRM), yet its firm-level and country-level antecedents remain unevenly understood. Drawing on stakeholder and institutional theory, this study examines three potential antecedents of CCRM: sustainability governance, volun...

Angie M. Abdel Zaher, Abdulbaki Teniola Ubandawaki, Saheed Olanrewaju Issa · Sustainability · 0 citations