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The engagement of auditors in the reporting of corporate social responsibility information
16 references·5 citing·41 second hop
The engagement of auditors in the reporting of corporate social responsibility information (2018)The engagement of auditors in the reporti…Board Diversity and Corporate Social Responsibility (2014)Board Diversity and Corporate…Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)Corporate Governance and Corp…Corporate Governance and CSR Nexus (2011)Corporate Governance and CSR …Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Determinants of voluntary CSR disclosure: empirical evidence from Germany (2010)Determinants of voluntary CSR…Corporate Social Responsibility as a Conflict Between Shareholders (2010)Corporate Social Responsibili…Communication of corporate social responsibility by Portuguese banks (2006)Communication of corporate so…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…Panel Data Econometrics (2003)Panel Data EconometricsThe Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Climate change disclosure performance and audit fees: evidence from Australia (2024)Climate change disclosure per…The impact of executives' compensation and corporate governance attributes on voluntary disclosures: Does audit quality matter? (2023)The impact of executives' com…Institutional Ownership Types and ESG Reporting: The Case of Saudi Listed Firms (2022)Institutional Ownership Types…Corporate social reporting and assurance: The state of the art (2021)Corporate social reporting an…Framing the evolution of corporate social responsibility as a discipline (1973–2018): A large‐scale scientometric analysis (2019)Framing the evolution of corp…Investigating Causal Relations by Econometric Models and Cross-spectral Methods (1969)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Initial conditions and moment restrictions in dynamic panel data models (1998)Introductory Econometrics for Finance (2008)Panel Data Models With Interactive Fixed Effects (2009)Does Algorithmic Trading Improve Liquidity? (2011)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)A review of archival auditing research (2014)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)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Socially responsible investments: Institutional aspects, performance, and investor behavior (2008)Individual and Corporate Social Responsibility (2009)Corporate goodness and shareholder wealth (2014)Coefficient Alpha and the Internal Structure of Tests (1951)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Corporate Social Responsibility in Developing Countries as an Emerging Field of Study (2016)Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review (2017)Diversity of Board of Directors and Environmental Social Governance: Evidence from Italian Listed Companies (2017)Detecting Earnings Management. (1995)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The effects of corporate governance on firms’ credit ratings (2006)Determinants of weaknesses in internal control over financial reporting (2007)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)A Survey of Corporate Governance (1997)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Corporate governance, accounting and finance: A review (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Predicting Material Accounting Misstatements* (2011)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2010Corporate Social Responsibility as a Conflict Between Shareholders2,311 cited
  • 2003Panel Data Econometrics2,123 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2012Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy1,336 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
  • 2014Board Diversity and Corporate Social Responsibility1,026 cited
  • 2011Corporate Governance and CSR Nexus929 cited
  • 2010

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Determinants of voluntary CSR disclosure: empirical evidence from Germany
925 cited
  • 2006Communication of corporate social responsibility by Portuguese banks501 cited
  • Cited by

    • 2019Framing the evolution of corporate social responsibility as a discipline (1973–2018): A large‐scale scientometric analysis62 cited
    • 2021Corporate social reporting and assurance: The state of the art57 cited
    • 2022Institutional Ownership Types and ESG Reporting: The Case of Saudi Listed Firms47 cited
    • 2023The impact of executives' compensation and corporate governance attributes on voluntary disclosures: Does audit quality matter?26 cited
    • 2024Climate change disclosure performance and audit fees: evidence from Australia25 cited