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The engagement of auditors in the reporting of corporate social responsibility disclosure
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The engagement of auditors in the reporting of corporate social responsibility disclosure
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| Pucheta Martínez, María Consuelo; Bel Oms, Inmaculada; Lima Rodrigues, L. | |||
| This document is a artículoDate2018 | |||
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| 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. | |||
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Pucheta Martínez, María Consuelo Bel Oms, Inmacualda Lima Rodrigues, L. 2018 The engagement of auditors in the reporting of corporate social responsibility disclosure Corporate Social Responsibility And Environmental Management |
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| https://doi.org/10.1002/csr.1656 |
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53 - Ciències Económiques [1727]