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    題名: Corporate Social Responsibility and Non-audit Service Fees
    作者: 李佳玲
    Lee, Chia-Ling
    Hao, Jong-Yu Paula
    Kang, Fei
    貢獻者: 會計系
    關鍵詞: Corporate social responsibility (CSR);non-audit services (NAS) fees;stakeholder theory;firm reputation
    日期: 2023-02
    上傳時間: 2022-04-12 09:20:07 (UTC+8)
    摘要: 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.
    關聯: Asia-Pacific Journal of Accounting & Economics, Vol.30, No.5, pp.1327-1349
    資料類型: article
    DOI 連結: https://doi.org/10.1080/16081625.2021.1976228
    DOI: 10.1080/16081625.2021.1976228
    顯示於類別:[會計學系] 期刊論文

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