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Voluntary corporate social responsibility reporting and financial statement auditing in China

Citations

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Cited by:

  1. Pasquale Ruggiero & Daniela Sorrentino & Riccardo Mussari, 2022. "Earnings management in state-owned enterprises: bringing publicness back in," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(4), pages 1277-1313, December.
  2. Patrick Velte, 2025. "Audit Quality and Materiality Disclosure Quality in Integrated Reporting: The Moderating Effect of Carbon Assurance Quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 3785-3801, May.
  3. Perera, Luckmika & Jubb, Christine & Gopalan, Sandeep, 2019. "A comparison of voluntary and mandated climate change-related disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 243-266.
  4. Meltem Altin & Mawih Kareem Al Ani & Habiba Al-Shaer & Mustafa Ozgun Atalay, 2025. "Exploring the nexus between environmental initiatives and audit fees: the moderating role of supplier ESG and environmental management training," SN Business & Economics, Springer, vol. 5(10), pages 1-35, October.
  5. Sourour Hazami-Ammar, 2025. "Institutional investors and corporate social responsibility reporting: a systematic literature review in accounting and corporate governance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(3), pages 658-677, September.
  6. Sunil Kumar & Ashish Sharma & Poornima Mishra & Nikhil Kaushik, 2023. "Corporate social responsibility disclosures and earnings management: a bibliometric analysis," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(1), pages 27-51, March.
  7. Qianhua Lei & Wei Qiao & Guilong Cai, 2025. "When Corporate Social Responsibility Disappoints: The Hidden Cost of CSR Expectation Gaps in Audit Fees," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(4), pages 3763-3780, December.
  8. Zixin Zhang & Teck Lee Yap & Jiyoung Park, 2021. "Does voluntary CSR disclosure and CSR performance influence earnings management? Empirical evidence from China," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(2), pages 161-178, June.
  9. Zhiyang Hui & Haoyu Li & Ahmed A. Elamer, 2024. "Financing sustainability: How environmental disclosures shape bank lending decisions in emerging markets," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 3940-3967, September.
  10. Xiaojie Wu & Qing Hui, 2025. "Unveiling the wolf in sheep’s clothing: the double-edged sword of voluntary CSR disclosures on internal control quality," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 36(3), pages 419-457, September.
  11. Zhidong Tan & Jianhua Tan & Kam C. Chan, 2021. "Seeing is believing? The impact of air pollution on corporate social responsibility," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 525-534, January.
  12. Jianlei Han & Jing He & Zheyao Pan & Jing Shi, 2018. "Twenty Years of Accounting and Finance Research on the Chinese Capital Market," Abacus, Accounting Foundation, University of Sydney, vol. 54(4), pages 576-599, December.
  13. Xiaojuan Wu & Patrycja Hąbek, 2021. "Trends in Corporate Social Responsibility Reporting. The Case of Chinese Listed Companies," Sustainability, MDPI, vol. 13(15), pages 1-16, August.
  14. Chiu, Sheng-Hsiung & Lin, Tzu-Yu & Pan, Lu, 2024. "External financing sensitivities and inefficient R&D investment: Evidence from China," Research in International Business and Finance, Elsevier, vol. 70(PA).
  15. Li, Shengnan & Zheng, Xinya & Niu, Jianbo & Ma, Xuan, 2024. "Share pledging of controlling shareholders and corporate social responsibility disclosure," Research in International Business and Finance, Elsevier, vol. 67(PA).
  16. Shital Jhunjhunwala & Sidra Fatima, 2025. "Two Decades of Research on the Relation of CSR With Earnings Management: Mapping Heterogeneity and Future AGENDA," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 3438-3453, May.
  17. Rayed Obaid Hammoud Alobaid, 2025. "Family ownership, board independence, and firm performance: evidence from Saudi stock market," Future Business Journal, Springer, vol. 11(1), pages 1-15, December.
  18. Sun, Xuan Sean & Habib, Ahsan & Bhuiyan, Md. Borhan Uddin, 2020. "Workforce environment and audit fees: International evidence," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(1).
  19. Rui Zhang & Raymond M. K. Wong & Gaoliang Tian & Mohan M. Fonseka, 2021. "Positive spillover effect and audit quality: a study of cancelling China’s dual audit system," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 205-239, March.
  20. Arian, Adam G. & Sands, John, 2024. "Do corporate carbon emissions affect risk and capital costs?," International Review of Economics & Finance, Elsevier, vol. 93(PA), pages 1363-1377.
  21. Hyun Ah Kim & Nam Chul Jung, 2020. "The Effect of Corporate Social Performance on Audit Hours: Moderating Role of the Emphasis of Matter Paragraphs in Audit Report," Sustainability, MDPI, vol. 12(3), pages 1-17, January.
  22. Ebenezer K. Lamptey & Jin Dong Park & Isaac Bonaparte, 2023. "Does Corporate Social Responsibility Affect the Timeliness of Audited Financial Information? Evidence from “100 Best Corporate Citizens”," JRFM, MDPI, vol. 16(2), pages 1-21, January.
  23. Tesfaye T. Lemma & Mehrzad Azmi Shabestari & Martin Freedman & Mthokozisi Mlilo, 2020. "Corporate carbon risk exposure, voluntary disclosure, and financial reporting quality," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 2130-2143, July.
  24. Asif Saeed & Ammar Ali Gull & Asad Ali Rind & Muhammad Shujaat Mubarik & Muhammad Shahbaz, 2022. "Do socially responsible firms demand high‐quality audits? An international evidence," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(2), pages 2235-2255, April.
  25. Kamran Ali & Hafiz Muhammad Arslan & Muhammad Mubeen & Hafiz Azeem & Zhao Zhen-Yu & Jiang Yushi & Miao Miao, 2025. "From reporting to responsibility: investigating the influence of sustainability disclosure on earnings management," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(12), pages 30431-30464, December.
  26. Ruixin Su & Weizhou Zhong, 2022. "Corporate Communication of CSR in China: Characteristics and Regional Differences," Sustainability, MDPI, vol. 14(23), pages 1-17, December.
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