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Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors’ Assessment of Going Concern Risk

Citations

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Cited by:

  1. Hao Huang & Li Tang & Ling Zhao, 2025. "Do environmental, social, and governance disclosure assurance reduce the cost of equity capital? Evidence from Chinese listed financial institutions," International Review of Finance, International Review of Finance Ltd., vol. 25(1), March.
  2. Tsang, Albert & Frost, Tracie & Cao, Huijuan, 2023. "Environmental, Social, and Governance (ESG) disclosure: A literature review," The British Accounting Review, Elsevier, vol. 55(1).
  3. Uyar, Ali & Wasiuzzaman, Shaista & Kuzey, Cemil & Karaman, Abdullah S., 2024. "Dividend payout and corporate transparency: Do CSR governance mechanisms matter?," Research in International Business and Finance, Elsevier, vol. 71(C).
  4. Jyotirani Gupta & Niladri Das, 2024. "Too little or too much? The curvilinear relationship between corporate social responsibility disclosure and investment efficiency in BRICS economies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 2600-2618, July.
  5. Ojala, Hannu & Malo, Pekka & Penttinen, Esko, 2023. "Private firms’ tax aggressiveness and lightweight pre-tax-audit interventions by the tax administration," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
  6. Arian, Adam & Bose, Sudipta & Karoui, Lotfi & Shams, Syed, 2025. "From crisis to Stability: How CSR shielded firms during Covid-19 pandemic," International Review of Economics & Finance, Elsevier, vol. 103(C).
  7. David Hay & Noel Harding & Nives Botica Redmayne & Jahanzeb Khan & Harjinder Singh & Nigar Sultana & Jean You, 2024. "Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(4), pages 4197-4216, December.
  8. Tiyas Kurnia Sari & Mahfud Sholihin & Singgih Wijayana, 2024. "The influence of coercive pressures on reporting on SDGs during the COVID‐19 pandemic: An international study," Sustainable Development, John Wiley & Sons, Ltd., vol. 32(6), pages 7140-7155, December.
  9. Douthit, Jeremy D. & Kachelmeier, Steven J. & Van Landuyt, Ben W., 2024. "Does auditor assurance of client prosocial activities affect subsequent reporter-auditor negotiations?," Accounting, Organizations and Society, Elsevier, vol. 112(C).
  10. Gafni, Dalit & Palas, Rimona & Baum, Ido & Solomon, Dov, 2024. "ESG regulation and financial reporting quality: Friends or foes?," Finance Research Letters, Elsevier, vol. 61(C).
  11. Cris Bravo Monge, 2025. "Family Firms and CSR Composition: Internal Versus External Practices in Latin America," Journal of Entrepreneurship and Innovation in Emerging Economies, Entrepreneurship Development Institute of India, vol. 34(4), pages 881-906, November.
  12. Xu, Jian & Sheng, Yan, 2023. "Regulations, politics, and firm green innovation," Economic Analysis and Policy, Elsevier, vol. 80(C), pages 13-32.
  13. Chen, Huangyue & Zhao, Yang, 2026. "Earnings pressure and strategic tax avoidance: Micro evidence based on listed corporations’ subsidiaries," Research in International Business and Finance, Elsevier, vol. 81(C).
  14. Andrew R. Finley & Curtis M. Hall & Amanda R. Marino, 2022. "Negotiation and executive gender pay gaps in nonprofit organizations," Review of Accounting Studies, Springer, vol. 27(4), pages 1357-1388, December.
  15. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
  16. An, Ran & Gao, Jiayan & Li, Shan & Wang, Yanyan & Yu, Lisheng, 2026. "Resource allocation to engagement teams: Evidence from asset-backed securitization assurance services," The British Accounting Review, Elsevier, vol. 58(1).
  17. Dimos Andronoudis & Diogenis Baboukardos & Fanis Tsoligkas, 2024. "How the information content of integrated reporting flows into the stock market," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 29(1), pages 1057-1078, January.
  18. Bradbury, Michael & Jia, Jing & Li, Zhongtian, 2022. "Corporate social responsibility committees and the use of corporate social responsibility assurance services," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(2).
  19. Hailey B. Ballew & Amy G. Sheneman, 2025. "Regulatory consulting and banks’ financial reporting quality: evidence from the Dodd-Frank Act," Review of Accounting Studies, Springer, vol. 30(4), pages 3719-3764, December.
  20. Al-Fakir Al Rabab’a, Eltayyeb & Rashid, Afzalur & Shams, Syed & Bose, Sudipta, 2024. "Corporate carbon performance and firm risk: Evidence from Asia-Pacific countries," Journal of Contemporary Accounting and Economics, Elsevier, vol. 20(2).
  21. Habiba Al‐Shaer, 2020. "Sustainability reporting quality and post‐audit financial reporting quality: Empirical evidence from the UK," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2355-2373, September.
  22. Dimos Andronoudis & Diogenis Baboukardos & Fanis Tsoligkas, 2024. "How the information content of integrated reporting flows into the stock market," Post-Print hal-04389552, HAL.
  23. Liu, Zihan & Jubb, Christine & Abhayawansa, Subhash, 2025. "Choice of financial audit firm and ESG assurance firm: The role of board of director characteristics," The British Accounting Review, Elsevier, vol. 57(4).
  24. Zhou, Jing & Jiu, Lili & Tang, Oupin & Yu, Po-Hsiang, 2025. "The unintended consequences of targeted poverty alleviation: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 21(1).
  25. Palas, Rimona & Gafni, Dalit & Solomon, Dov & Baum, Ido, 2025. "ESG ratings and financial reporting quality: Why social performance matters," Finance Research Letters, Elsevier, vol. 86(PE).
  26. 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.
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