Artikel
Corporate social responsibility and the non-linear effect on audit opinion for energy firms in Vietnam
Corporate social responsibility (CSR) has increasingly been researched in the current and future trend of sustainable development. Extant studies document mixed results about the relationship between CSR and earnings management, but very few papers discuss how CSR and audit opinion are related. Using a sample of all the energy firms listed in Vietnam from 2007 to 2017, the research results suggest that CSR-engaged firms are more likely to receive unqualified opinions on the quality of their financial statements. We further document that firms benefit from CSR activities only when the activities are not at high levels, or there exists a non-linear effect of CSR on the likelihood of receiving unqualified opinion. This suggests that firms should balance the costs and benefits of CSR. The study conducts several robustness tests and the results remain unchanged throughout these tests.
- Language
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Englisch
- Bibliographic citation
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Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 7 ; Year: 2020 ; Issue: 1 ; Pages: 1-15 ; Abingdon: Taylor & Francis
- Classification
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Management
- Subject
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corporate social responsibility
audit opinion
Vietnam
- Event
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Geistige Schöpfung
- (who)
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Xuan Hung Nguyen
Hiep-Thien Trinh
- Event
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Veröffentlichung
- (who)
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Taylor & Francis
- (where)
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Abingdon
- (when)
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2020
- DOI
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doi:10.1080/23311975.2020.1757841
- Handle
- Last update
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10.03.2025, 11:41 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Xuan Hung Nguyen
- Hiep-Thien Trinh
- Taylor & Francis
Time of origin
- 2020
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