Author

Salma Charifa Kartout

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Sep 2026

Evolution of external auditors’ role following the introduction of international sustainability standards: evidence from interviews

This study aims to investigate the external auditors’ role evolution following the emergence of the new sustainability standards, International Financial Reporting Standard (IFRS) S1 and S2. This research highlights the ongoing changes in the auditor’s role and the main challenges faced by auditors in complying wit...

Salma Charifa Kartout, Hanen Khemakhem · Meditari Accountancy Researc... · 0 citations

Review Open access Jul 2026

Corporate Governance Pillars and ESG Disclosure: A Systematic Literature Review

Environmental, social, and governance (ESG) disclosure is attracting the attention of standard setters, regulatory bodies, academics, and practitioners. This interest stems from the evolution of ESG disclosure standards—notably, the new sustainability standards developed by the International Sustainability Standards...

Salma Charifa Kartout, Hanen Khemakhem · Accounting Perspectives · 0 citations