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政大典藏 > College of Commerce > Department of Accounting > Periodical Articles > Item 140.119/139869

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/139869

Title:	Corporate Social Responsibility and Non-audit Service Fees
Authors:	李佳玲 Lee, Chia-Ling Hao, Jong-Yu Paula Kang, Fei
Contributors:	會計系
Keywords:	Corporate social responsibility (CSR);non-audit services (NAS) fees;stakeholder theory;firm reputation
Date:	2023-02
Issue Date:	2022-04-12 09:20:07 (UTC+8)
Abstract:	In this study, we examine the association between corporate social responsibility (CSR) and the purchase of non-audit service (NAS). Due to the information asymmetry between stakeholders and managers, stakeholders are generally concerned about auditor’s independence and the firms’ reporting quality. We argue that firms engaging in CSR are more concerned about meeting stakeholder expectations and protecting their reputation of being socially responsible; therefore, they tend to purchase less NAS due to the concern of impaired audit quality. Consistent with our argument, we find that firms with higher CSR ratings incur lower NAS fees. We also document that the negative association of CSR-NAS fees is stronger for firms facing greater stakeholder demand, those with more reputation concerns, and those subject to higher litigation risk.
Relation:	Asia-Pacific Journal of Accounting & Economics, Vol.30, No.5, pp.1327-1349
Data Type:	article
DOI link:	https://doi.org/10.1080/16081625.2021.1976228
DOI:	10.1080/16081625.2021.1976228
Appears in Collections:	[Department of Accounting] Periodical Articles

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