The engagement of auditors in the reporting of corporate social responsibility information
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Other documents of the author: Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada; Rodrigues, Lúcia Lima
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comunitat-uji-handle2:10234/8648
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https://doi.org/10.1002/csr.1656 |
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Title
The engagement of auditors in the reporting of corporate social responsibility informationDate
2018Publisher
WileyISSN
1535-3958; 1535-3966Bibliographic citation
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. 1-11Type
info:eu-repo/semantics/articlePublisher version
https://onlinelibrary.wiley.com/doi/full/10.1002/csr.1656Version
info:eu-repo/semantics/publishedVersionAbstract
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. [-]
Is part of
Corporate Social Responsibility and Environmental Management, 2018Investigation project
Spanish Ministry of Economy, Industry and Competitiveness / ECO 2017‐82259‐RRights
Copyright © John Wiley & Sons, Inc.
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