The engagement of auditors in the reporting of corporate social responsibility information
Impacto
Scholar |
Otros documentos de la autoría: Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada; Rodrigues, Lúcia Lima
Metadatos
Mostrar el registro completo del ítemcomunitat-uji-handle:10234/9
comunitat-uji-handle2:10234/8648
comunitat-uji-handle3:10234/8649
comunitat-uji-handle4:
INVESTIGACIONEste recurso está restringido
https://doi.org/10.1002/csr.1656 |
Metadatos
Título
The engagement of auditors in the reporting of corporate social responsibility informationFecha de publicación
2018Editor
WileyISSN
1535-3958; 1535-3966Cita bibliográfica
PUCHETA‐MARTÍNEZ, María Consuelo; BEL‐OMS, Inmaculada; RODRIGUES, Lúcia Lima. The engagement of auditors in the reporting of corporate social responsibility information. Corporate Social Responsibility and Environmental Management, 2018, p. 1-11Tipo de documento
info:eu-repo/semantics/articleVersión de la editorial
https://onlinelibrary.wiley.com/doi/full/10.1002/csr.1656Versión
info:eu-repo/semantics/publishedVersionPalabras clave / Materias
Resumen
In this research, we aim to examine how large auditing firms and audit/non‐audit fees affect corporate social responsibility (CSR) disclosure. We show that the big four auditing firms and the audit and non‐audit fees ... [+]
In this research, we aim to examine how large auditing firms and audit/non‐audit fees affect corporate social responsibility (CSR) disclosure. We show that the big four auditing firms and the audit and non‐audit fees paid by audited firms encourage CSR reporting. Overall, our findings suggest that big auditing firms play a relevant role in CSR disclosure, which may help to mitigate informative asymmetries between managers and stakeholders. Furthermore, audit and non‐audit fees paid by audited companies promote voluntary non‐financial information disclosure. These findings should be of interest to policymakers given the relevant role that CSR disclosure may play in the decision‐making processes of all stakeholders. [-]
Publicado en
Corporate Social Responsibility and Environmental Management, 2018Proyecto de investigación
Spanish Ministry of Economy, Industry and Competitiveness / ECO 2017‐82259‐RDerechos de acceso
Copyright © John Wiley & Sons, Inc.
http://rightsstatements.org/vocab/InC/1.0/
info:eu-repo/semantics/restrictedAccess
http://rightsstatements.org/vocab/InC/1.0/
info:eu-repo/semantics/restrictedAccess
Aparece en las colecciones
- COFIN_Articles [215]