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Corporate social responsibility and the assessment by auditors of the risk of material misstatement
16 references·16 citing·34 second hopsampled
Corporate social responsibility and the assessment by auditors of the risk of material misstatement (2017)Corporate social responsibility and the a…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)Why would corporations behave…The Social Responsibility of Business Is to Increase Its Profits (2007)The Social Responsibility of …Strategy and society: the link between competitive advantage and corporate social responsibility (2007)Strategy and society: the lin…Corporate Social and Financial Performance: A Meta-Analysis (2003)Corporate Social and Financia…Corporate Social Responsibility: A Theory of the Firm Perspective (2001)Corporate Social Responsibili…THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK (1997)THE CORPORATE SOCIAL PERFORMA…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Agency costs of free cash flow, corporate finance, and takeovers (1996)Agency costs of free cash flo…WHAT'S IN A NAME? REPUTATION BUILDING AND CORPORATE STRATEGY. (1990)WHAT'S IN A NAME? REPUTATION …Additional evidence on equity ownership and corporate value (1990)Additional evidence on equity…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…The External Control of Organizations: A Resource Dependence Perspective (1979)The External Control of Organ…A Three-Dimensional Conceptual Model of Corporate Performance (1979)A Three-Dimensional Conceptua…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Designing Complex Organizations (1973)Designing Complex Organizatio…Climate change disclosure performance and audit fees: evidence from Australia (2024)Climate change disclosure per…Implications of sustainability reporting and institutional investors’ ownership for external audit work: evidence from Saudi Arabia (2023)Implications of sustainabilit…Effects of carbon emissions on audit fees (2023)Effects of carbon emissions o…Environmental Regulation, Corporate Social Responsibility (CSR) Disclosure and Enterprise Green Innovation: Evidence from Listed Companies in China (2022)Environmental Regulation, Cor…Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data (2022)Corporate social responsibili…Research Trends in Accounting Fraud Using Network Analysis (2021)Research Trends in Accounting…CSR and corporate taxes: Substitutes or complements? (2021)CSR and corporate taxes: Subs…Corporate social responsibility culture and international M&As (2021)Corporate social responsibili…Workforce environment and audit fees: International evidence (2020)Workforce environment and aud…Women on board and auditors’ assessment of the risk of material misstatement (2020)Women on board and auditors’ …The relationship between corporate social responsibility expenditures and firm value: The moderating role of integrated reporting (2020)The relationship between corp…Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees (2020)Does corporate social respons…Do socially responsible firms demand high‐quality audits? An international evidence (2020)Do socially responsible firms…Do auditors respond to stringent environmental regulation? Evidence from China’s new environmental protection law (2020)Do auditors respond to string…Corporate Social Responsibility Information Disclosure and Innovation Sustainability: Evidence from China (2020)Corporate Social Responsibili…How does the executive pay gap influence audit fees? The roles of R&D investment and institutional ownership (2019)How does the executive pay ga…Firm Resources and Sustained Competitive Advantage (1991)Firm resources and sustained competitive advantage (2004)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Modern Corporation and Private Property (1933)Social Responsibilities of the Businessman (1954)A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Social Responsibilities of the Businessman (2013)GROWTH, BETA AND AGENCY COSTS AS DETERMINANTS OF DIVIDEND PAYOUT RATIOS (1982)Two Agency-Cost Explanations of Dividends (1984)Corporate performance and managerial remuneration (1985)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)What Do We Know about Capital Structure? Some Evidence from International Data (1995)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Misery Loves Companies: Rethinking Social Initiatives by Business (2003)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)ESG and financial performance: aggregated evidence from more than 2000 empirical studies (2015)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Separation of Ownership and Control (1983)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders (1991)The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)The Relational View: Cooperative Strategy and Sources of Interorganizational Competitive Advantage (1998)Organizing and the Process of Sensemaking (2005)“Implicit” and “Explicit” CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility (2008)A framework of sustainable supply chain management: moving toward new theory (2008)The Business Case for Corporate Social Responsibility: A Review of Concepts, Research and Practice (2010)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 2007The Social Responsibility of Business Is to Increase Its Profits11,534 cited
  • 1979A Three-Dimensional Conceptual Model of Corporate Performance10,478 cited
  • 1996Agency costs of free cash flow, corporate finance, and takeovers9,308 cited
  • 1979The External Control of Organizations: A Resource Dependence Perspective9,172 cited
  • 2003Corporate Social and Financial Performance: A Meta-Analysis7,627 cited
  • 2001Corporate Social Responsibility: A Theory of the Firm Perspective7,563 cited
  • 2007Strategy and society: the link between competitive advantage and corporate social responsibility7,425 cited
  • 1997THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK6,756 cited
  • 1973Designing Complex Organizations5,427 cited
  • 1990WHAT'S IN A NAME? REPUTATION BUILDING AND CORPORATE STRATEGY.5,424 cited
  • 2007Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility4,891 cited
  • 1990Additional evidence on equity ownership and corporate value

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4,311 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • Cited by

    • 2020The relationship between corporate social responsibility expenditures and firm value: The moderating role of integrated reporting118 cited
    • 2022Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data89 cited
    • 2020Do auditors respond to stringent environmental regulation? Evidence from China’s new environmental protection law59 cited
    • 2020Do socially responsible firms demand high‐quality audits? An international evidence50 cited
    • 2020Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees50 cited
    • 2020Corporate Social Responsibility Information Disclosure and Innovation Sustainability: Evidence from China44 cited
    • 2021Research Trends in Accounting Fraud Using Network Analysis36 cited
    • 2022Environmental Regulation, Corporate Social Responsibility (CSR) Disclosure and Enterprise Green Innovation: Evidence from Listed Companies in China33 cited
    • 2020Workforce environment and audit fees: International evidence32 cited
    • 2023Effects of carbon emissions on audit fees31 cited
    • 2021Corporate social responsibility culture and international M&As30 cited
    • 2019How does the executive pay gap influence audit fees? The roles of R&D investment and institutional ownership28 cited
    • 2024Climate change disclosure performance and audit fees: evidence from Australia25 cited
    • 2020Women on board and auditors’ assessment of the risk of material misstatement22 cited
    • 2021CSR and corporate taxes: Substitutes or complements?21 cited
    • 2023Implications of sustainability reporting and institutional investors’ ownership for external audit work: evidence from Saudi Arabia19 cited