Yasemin Zengin-Karaibrahimoglu is an Associate Professor of Accounting and Auditing at the University of Groningen. Her research focuses on auditing, assurance, and corporate reporting, with particular emphasis on the interplay between financial and non-financial information in shaping corporate transparency and accountability. Her research focuses on auditor judgment, risk assessment, and the broader role of auditing in supporting trust in capital markets. By integrating insights from corporate governance, behavioral factors, and institutional settings, her work contributes to understanding how auditing adapts to emerging challenges and reinforces accountability in a changing global landscape. Her work has been published in leading accounting and management journals. She currently serves
This masterclass explored how financial auditors integrate Environmental, Social, and Governance (ESG) information into their client risk assessments. Drawing on the FAR study “Expanding the Risk Lens in Financial Audits: Auditor Perceptions of ESG Integration,” presenters Andreea-Ioana Stanescu and Yasemin Zengin-Karaibrahimoglu shared insights from interviews with auditors and ESG specialists in the Netherlands. The session addressed the practical challenges of evaluating qualitative and forward-looking ESG data and examined the dynamics of collaboration between audit teams and sustainability experts.
In the current audit landscape, environmental, social, and governance factors are increasingly critical to financial risk assessment. However, integrating this information poses unique challenges. How do financial auditors determine which ESG issues are most relevant? Why do certain topics receive more focus than others? And how do audit teams navigate complex, hard-to-measure data?
During this interactive masterclass, recorded on 9 September 2026, researchers from the University of Groningen discussed the initial findings of their FAR-funded study, conducted alongside colleagues from Alliance Manchester Business School and the Stockholm School of Economics. Based on extensive interviews with professionals from Big Four and medium-sized audit firms across the Netherlands, the presentation fostered an engaged discussion on translating qualitative ESG information into concrete financial risks. Viewers will gain valuable insights into the current state of ESG integration and explore the evolving methodologies required to prepare the audit profession for the future.