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Does auditor quality enhance CSR disclosure?

Author

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  • Jimmy Lee
  • Chee Yeow Lim
  • Gerald J. Lobo
  • Yanping Xu

Abstract

We investigate the relation between auditor quality and client firms’ corporate social responsibility (CSR) disclosure. Using an international sample of firms from 36 countries over the period 2009–2018 and a measure of the extent of CSR disclosure from Bloomberg, we find strong evidence that client firms with higher quality auditors provide more CSR disclosure. In cross-sectional analyses, we show that the relation between auditor quality and CSR disclosure is accentuated when the information environment is poorer and when the financial reporting environment and the legal institutions are weaker. Lastly, we document that firms with higher quality auditors also exhibit better CSR performance. Our study extends the literature by showing that engaging a higher quality auditor has positive benefits that enhance both CSR disclosure and CSR performance.

Suggested Citation

  • Jimmy Lee & Chee Yeow Lim & Gerald J. Lobo & Yanping Xu, 2026. "Does auditor quality enhance CSR disclosure?," Accounting and Business Research, Taylor & Francis Journals, vol. 56(1), pages 1-40, January.
    • Handle: RePEc:taf:acctbr:v:56:y:2026:i:1:p:1-40
    DOI: 10.1080/00014788.2025.2450333
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