{"title":"The Effect of Auditing on Corporate Social Responsibility","authors":"Yiqing Tan","doi":"10.1111/ijau.12384","DOIUrl":null,"url":null,"abstract":"<div>\n \n <p>Debate on whether firms' corporate social responsibility (CSR) is driven by agency problems or value enhancement is ongoing. This work examines the influence of the implementation of key audit matter (KAM) standards on corporate social activities and finds that after the adoption of KAMs, companies enhance their overall social performance through environment, employee, community and product categories. The enhancement of social activities is mostly due to improvements in advantages rather than reductions in disadvantages. This research also identifies information transparency is one possible explanation for the positive relationship between the adoption of KAMs and CSR performance. The findings of this study support the value maximization perspective.</p>\n </div>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 4","pages":"557-573"},"PeriodicalIF":1.4000,"publicationDate":"2025-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Auditing","FirstCategoryId":"91","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/ijau.12384","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
Debate on whether firms' corporate social responsibility (CSR) is driven by agency problems or value enhancement is ongoing. This work examines the influence of the implementation of key audit matter (KAM) standards on corporate social activities and finds that after the adoption of KAMs, companies enhance their overall social performance through environment, employee, community and product categories. The enhancement of social activities is mostly due to improvements in advantages rather than reductions in disadvantages. This research also identifies information transparency is one possible explanation for the positive relationship between the adoption of KAMs and CSR performance. The findings of this study support the value maximization perspective.
期刊介绍：
In addition to communicating the results of original auditing research, the International Journal of Auditing also aims to advance knowledge in auditing by publishing critiques, thought leadership papers and literature reviews on specific aspects of auditing. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear potential for readers to apply the results or ideas in their local environments. While articles must be methodologically and theoretically sound, any research orientation is acceptable. This means that papers may have an analytical and statistical, behavioural, economic and financial (including agency), sociological, critical, or historical basis. The editors consider articles for publication which fit into one or more of the following subject categories: • Financial statement audits • Public sector/governmental auditing • Internal auditing • Audit education and methods of teaching auditing (including case studies) • Audit aspects of corporate governance, including audit committees • Audit quality • Audit fees and related issues • Environmental, social and sustainability audits • Audit related ethical issues • Audit regulation • Independence issues • Legal liability and other legal issues • Auditing history • New and emerging audit and assurance issues
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