Does Corporate Citizenship Influence Auditors’ Perceptions of the Credibility of Management in Relation to Financial Reports
Bibliographic Data
| ID | 19447459 |
|---|---|
| Authors | Sarini Azizan (0000-0001-5056-1365, Universiti Sains Malaysia), Greg Shailer (0000-0002-4896-4197, Research School of Accounting, The Australian National University, Canberra, Australia, corresponding author) |
| Year | 2023 |
| Volume | 32 |
| Issue | 1 |
| Pages | 217-238 |
| Publication date | 2023-01-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | European Accounting Review (JOURNAL) |
| Journal identifiers | ISSN: 0963-8180 • E-ISSN: 1468-4497 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/09638180.2021.1950022 |
| OpenAlex | W3190543964 |
| Language | EN |
| Citations received | 1 |
| References cited | 73 |
This paper examines whether the distributional fairness dimensions of corporate citizenship influence auditors’ assessments of source credibility in relation to financial reporting, as reflected in audit fees. Grounded in the traditional view of corporate citizenship as social contributions that reflect distributional fairness, the analysis uses three measures that are not widely considered in the corporate social responsibility literature: tax fairness, wage fairness and philanthropy. We obtain robust evidence that tax fairness and philanthropy, and some evidence that wage fairness, are negatively related to audit fees. It appears that the philanthropy effect may be dominated by domestic philanthropy. Overall, the results are consistent with the proposition that auditors attach more credibility (or less risk of misstatement) to management assertions when a corporation demonstrates a higher level of corporate citizenship in terms of distributional fairness
Audit · Business · Citizenship · Corporate social responsibility · Corporation · Credibility · Economics · Labour economics · Perception · Political science · Public relations · Wage · Auditing, Earnings Management, Governance · Corporate Social Responsibility Reporting · Corporate Taxation and Avoidance · Law · Psychology · Accounting · Finance
Stakeholder Theory
The pyramid of corporate social responsibility
Organizational Social Capital and Employment Practices
Research on Corporate Philanthropy
Corporate Citizenship
The Persuasiveness of Source Credibility
Bowling alone
Title unavailable
Not So Different After All
An Integrative Model of Organizational Trust
Citizenship and Social Class
Work and Family in America
Persuasibility as a function of source credibility and locus of control
The Fair Wage-Effort Hypothesis and Unemployment
Executive Compensation as an Agency Problem
Social Capital in the Creation of Human Capital
| Unique citing works | 1 |
|---|---|
| Citations per year | 1 |
| Citation span | 2025 - 2025 (1) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 1 |