Is a client's corporate social responsibility performance a source of audit complexity?

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dc.contributor.author Garcia, Joy
dc.contributor.author De Villiers, Charl Johannes
dc.contributor.author Li, Lina (Zixuan)
dc.date.accessioned 2021-05-12T06:26:22Z
dc.date.issued 2021-03
dc.description.abstract This study examines whether corporate social responsibility (CSR) performance impacts financial audit fees of U.S. listed firms from 2000 to 2016. We use the CSR performance ratings from the KLD database to measure firms' CSR performance. Using the sum of a firm's CSR strengths and concerns as a measure of a firm's overall involvement in CSR‐related matters, we find that a greater score is associated with higher audit fees. Further, we disaggregate this measure into CSR concerns and CSR strengths and find that both measures are positively related to audit fees. In additional analyses, we find that firms involved in certain CSR initiatives (strengths) as well as controversies (concerns) pay higher audit fees due to increased audit complexity. Our findings suggest that firms' CSR performance is a source of audit complexity, in addition to other sources that have been documented in prior literature. en_ZA
dc.description.department Accounting en_ZA
dc.description.embargo 2022-10-21
dc.description.librarian hj2021 en_ZA
dc.description.uri https://wileyonlinelibrary.com/journal/ijau en_ZA
dc.identifier.citation Garcia J, C de Villiers, Li L(Z). Is a client's corporate social responsibility performance a source of audit complexity? International Journal of Auditing 2021;25:75–102. https://doi.org/10.1111/ijau.12207. en_ZA
dc.identifier.issn 1090-6738 (print)
dc.identifier.issn 1099-1123 (online)
dc.identifier.other 10.1111/ijau.12207
dc.identifier.uri http://hdl.handle.net/2263/79852
dc.language.iso en en_ZA
dc.publisher Wiley en_ZA
dc.rights © 2020 John Wiley & Sons Ltd. This is the pre-peer reviewed version of the following article : Is a client's corporate social responsibility performance a source of audit complexity? International Journal of Auditing 2021;25:75–102. https://doi.org/10.1111/ijau.12207. The definite version is available at : https://wileyonlinelibrary.com/journal/ijau. en_ZA
dc.subject Corporate social responsibility (CSR) en_ZA
dc.subject Audit fees en_ZA
dc.subject Compexity en_ZA
dc.subject Sustainability en_ZA
dc.title Is a client's corporate social responsibility performance a source of audit complexity? en_ZA
dc.type Postprint Article en_ZA


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