The engagement of auditors in the reporting of corporate social responsibility information
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https://doi.org/10.1002/csr.1656 |
Metadades
Títol
The engagement of auditors in the reporting of corporate social responsibility informationData de publicació
2018Editor
WileyISSN
1535-3958; 1535-3966Cita bibliogràfica
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. 1-11Tipus de document
info:eu-repo/semantics/articleVersió de l'editorial
https://onlinelibrary.wiley.com/doi/full/10.1002/csr.1656Versió
info:eu-repo/semantics/publishedVersionParaules clau / Matèries
Resum
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. [-]
Publicat a
Corporate Social Responsibility and Environmental Management, 2018Proyecto de investigación
Spanish Ministry of Economy, Industry and Competitiveness / ECO 2017‐82259‐RDrets d'accés
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
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