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The Relationship between Third-Party Assurance Providers and Firm Value for Corporate Social Responsibility Reports

Author

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  • Lan-Hui Lin
  • Chih-Kang Lien

Abstract

This study investigates whether the effect on the value of the company changes when companies send their reports to be assured different types of assurance providers. Our sample is composed of 578 observations from Taiwanese-listed companies that released voluntarily CSR reports between 2015 and 2021. The empirical results indicate a significant positive correlation between the voluntarily CSR reports of companies that get their assurance from an accounting firm and firm value. This finding suggests that if the report is provided with assurance by an accounting firm, it can influence investors' evaluations of the company, increase the report's function in transmitting firm value, and enhance its value. Â

Suggested Citation

  • Lan-Hui Lin & Chih-Kang Lien, 2025. "The Relationship between Third-Party Assurance Providers and Firm Value for Corporate Social Responsibility Reports," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 15(2), pages 1-4.
    • Handle: RePEc:spt:apfiba:v:15:y:2025:i:2:f:15_2_4
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