# The Moderating Role of Finance, Accounting, and Digital Disruption in ESG, Financial Reporting, and Auditing: A Triple-Helix Perspective

> Research article (Journal of risk and financial management, 2025) · cited 10× · AI/ML

**Wikidata**: [openalex:W4410004081](https://www.wikidata.org/wiki/openalex:W4410004081)  
**Source**: https://4ort.xyz/entity/the-moderating-role-of-finance-accounting-and-digital-disruption-in-esg-financial-reporting-and-auditing-a-triple-helix-