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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

dc.contributor.author	Pucheta Martínez, María Consuelo
dc.contributor.author	Bel Oms, Inmaculada
dc.contributor.author	Lima Rodrigues, L.
dc.date.accessioned	2019-05-24T09:42:58Z
dc.date.available	2019-05-24T09:42:58Z
dc.date.issued	2018
dc.identifier.uri	https://hdl.handle.net/10550/70282
dc.description.abstract	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.
dc.language.iso	eng
dc.relation.ispartof	Corporate Social Responsibility And Environmental Management, 2018
dc.source	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
dc.subject	Empreses Finances
dc.title	The engagement of auditors in the reporting of corporate social responsibility disclosure
dc.type	journal article	es_ES
dc.date.updated	2019-05-24T09:42:58Z
dc.identifier.doi	https://doi.org/10.1002/csr.1656
dc.identifier.idgrec	133018
dc.rights.accessRights	open access	es_ES