审计公司的企业社会责任活动与审计师声誉

IF 3.6 2区 管理学 Q1 BUSINESS, FINANCE
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引用次数: 0

摘要

专业审计公司越来越多地参与企业社会责任(CSR)活动。本文探讨了审计事务所的企业社会责任活动对审计师声誉的影响。我们发现,与不参与企业社会责任活动的审计公司相比,参与企业社会责任活动的审计公司的客户群规模会扩大。对于没有四大品牌或行业专业化声誉的审计公司来说,这种影响更大。我们还发现,重视企业社会责任的客户更有可能雇用从事企业社会责任的审计公司。总之,我们的研究结果表明,企业社会责任是审计公司建立市场声誉的有效工具。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Audit firms’ corporate social responsibility activities and auditor reputation

Professional audit firms increasingly engage in Corporate Social Responsibility (CSR) activities. This paper examines the effect of audit firms' CSR activities on auditors’ reputation. We find that audit firms that engage in CSR experience an increase in the size of their client base compared to audit firms that do not engage in CSR. The effect is stronger for audit firms without existing reputation from a Big 4 brand name or industry specialization. We also find that clients that value CSR are more likely to hire audit firms that engage in CSR. Overall, our results suggest that CSR is an effective tool for audit firms to build their reputation in the marketplace.

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来源期刊
CiteScore
7.80
自引率
6.40%
发文量
38
期刊介绍: Accounting, Organizations & Society is a major international journal concerned with all aspects of the relationship between accounting and human behaviour, organizational structures and processes, and the changing social and political environment of the enterprise.
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