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The engagement of auditors in the reporting of corporate social responsibility disclosure

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Valencià Castellano

IMPORTANT: Aquest repositori està en una versió antiga des del 3/12/2023. La nova instal.lació está en https://roderic.uv.es/

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.

Aquest document és un/a article, creat/da en: 2018

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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