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Impact of CSR and risk of expropriation on accounting quality

Author

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  • Ahmed Imran Hunjra
  • Mohammad Kabir Hassan
  • Mahnoor Hanif
  • Mamdouh Abdulaziz Saleh Al-Faryan

Abstract

The study investigates the relationship between the risk of expropriation, CSR and accounting quality in the manufacturing sector of South Asian countries. Panel data of 430 firms is collected from the DataStream and financial statements of individual companies for the years 2010 to 2020. We analysed data through descriptive statistics, correlation and regression techniques. The Hausman test was applied to select the fixed-effect model for hypotheses testing. The findings of the study suggest that the risk of expropriation has a significant negative impact on accounting quality which leads to misinterpretation of financial components. There is a need to enforce strict adherence to accounting standards by South Asian firms. Furthermore, it is found that CSR positively influences accounting quality. The study suggests that improved accounting standards lower the earning management issues and ultimately increase the profitability and reputation of the firms.

Suggested Citation

  • Ahmed Imran Hunjra & Mohammad Kabir Hassan & Mahnoor Hanif & Mamdouh Abdulaziz Saleh Al-Faryan, 2026. "Impact of CSR and risk of expropriation on accounting quality," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 20(3/4), pages 273-290.
    • Handle: RePEc:ids:ijbget:v:20:y:2026:i:3/4:p:273-290
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