The relationship between corporate social responsibility performance andthe selection of an industry-specialist auditor: UK Evidence
Başlık çevirisi mevcut değil.
- Tez No: 722251
- Danışmanlar: DR. TANTAWY MOUSSA
- Tez Türü: Yüksek Lisans
- Konular: Sosyal Hizmet, Social Work
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 2018
- Dil: İngilizce
- Üniversite: University of Westminster
- Enstitü: Yurtdışı Enstitü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 43
Özet
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Özet (Çeviri)
This study examines the impacts of firms' corporate social responsibility (CSR) ratings on the selection of an industry-specialist auditor. Using both correlation and regression analysis with a sample of FTSE 350 firms listed in London Stock Exchange from 2010 to 2016, we find a positive association between better SCR ratings and the selection of industry-specialist auditor. In consistent with previous studies, the results suggest that firms with better environmental, social and corporate governance scores tend to engage high quality auditors in order to meet financial, environmental and social demands of stakeholders (Sun et al. ,2017; Carcello and Nagy, 2004; Manetti and Becatti, 2009; Ackers, 2009). Furthermore, while controversial firms with higher CSR performance, environmental and corporate governance ratings are likely to choose industry-specialist auditors; we couldn't find the same association for non-controversial firms. A possible explanation for this is that controversial firms may aim to improve their competitive strength and public perception (Kilian and Hennigs, 2014) or avoid the consequences of their environmentally destructive activities through industry-specialist auditors (Moser and Martin, 2012).
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