Audit quality, corporate governance, firm characteristics and CSR disclosures—Evidence from Indonesia

Handayati, Puji; Tham, Yeut Hong; Yuningsih, Yuni; Rochayatun, Sulis; Meldona, None

doi:10.1002/jcaf.22548

Cited by 14 publications

(8 citation statements)

References 73 publications

(110 reference statements)

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“…In Nigeria, Abba and Sadah (2020) highlighted that AQ is higher when the auditors understand the industry well enough, and in turn this will give more credibility to the stakeholders, hence increasing the FV. Additionally, CSR disclosure and the FV can have a more significant impact when the relationship is linked to AQ, according to Handayati et al. (2022), when the audit is performed with high quality this will have a positive impact on the FV.…”

Section: Data Analysis and Discussion Of Resultsmentioning

confidence: 99%

Does audit quality moderate the impact of environmental, social and governance disclosure on firm value? Further evidence from Egypt

Samy El-Deeb,

Ismail,

El Banna

2023

JHASS

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PurposeThis paper aims to examine the impact of environmental, social and governance (ESG) disclosure and firm value (FV), as well as, pinpoints the role of the audit quality (AQ) as a moderating variable on such impact; where the authors hypothesize that AQ modulates the relationship between ESG disclosure and the FV.Design/methodology/approachData of a sample of firms listed on the Egyptian Stock Exchange Market (EGX) were collected over the period of 2017–2021 and analyzed using the regression and 2SLS models.FindingsThe results suggested that: (1) the ESG has a significant positive impact on the FV in the EGX, and (2) AQ has a significant impact, as a moderating variable, on the relationship between ESG disclosure and FV.Research limitations/implicationsThe findings would help the Egyptian market authorities in realizing the importance of integrating ESG information within the financial reports of the listed firms. The findings could also help in developing effective disclosure procedures to provide shareholders with useful information.Originality/valueThis paper contributes to the literature regarding the ESG disclosure components and the FV value by considering AQ in testing such relationship.

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Section: Data Analysis and Discussion Of Resultsmentioning

confidence: 99%

Does audit quality moderate the impact of environmental, social and governance disclosure on firm value? Further evidence from Egypt

Samy El-Deeb,

Ismail,

El Banna

2023

JHASS

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“…The Big Four firms are widespread providers of CSR assurance. As such, they can encourage companies to voluntarily disclose CSR information and devise various marketing and sales strategies to ensure the disclosure of sustainability reports (Dakhli, 2022;Gomes, Eugénio, & Branco, 2015;Handayati et al, 2022;Jahid, Yaya, Pratolo, & Pribadi, 2023).…”

Section: Degree Of Internationalization and Csrmentioning

confidence: 99%

Exploring the multifaced influencing factors of corporate social responsibility in Chinese-listed manufacturing enterprises

Cao,

Wu,

Hossain

et al. 2024

5002

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Although scholars have conducted research on the corporate social responsibility (CSR) of Chinese firms from different perspectives, there has been no unified conclusion so far. Therefore, identifying the factors that influence CSR in Chinese enterprises is an important topic for further investigation. Does the debt leverage ratio, ownership type, degree of internationalization (DOI), and auditing by the Big Four accounting firms have an impact on CSR? Based on a series of questions, our study aims to explore the influencing factors and relationships of CSR from multiple angles. Using data from 252 Chinese A-share listed enterprises from 2014 to 2019 and the CSR scores from the Hexun.com rating index, we constructed a panel dataset comprising 1,414 firm-year observations. After comparing models, the fixed effects method of panel data is ultimately used for empirical regression. The research results indicate a significant negative correlation between the leverage ratio and CSR. State-owned enterprises (SOEs) outperform non-state-owned enterprises (non-SOEs) in terms of CSR. There is a significant positive correlation between DOI and CSR. However, the contribution of audits by the Big Four accounting firms to CSR in Chinese enterprises is limited. While our study examines many aspects of the elements that affect corporate social responsibility (CSR) in Chinese companies, each firm must consider its circumstances and apply suitable strategies to improve its CSR practices.

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“…For instance, Ong and Djajadikerta (2018) found significant positive correlations between the extent of sustainability disclosures and the proportion of independent directors, multiple directorships and female directors on the board. Handayati et al (2022) found that diligent boards and firms audited by Big 4 auditors have a positive and statistically significant relationship with CSR disclosure. However, the role of corruption has been overlooked in prior research.…”

Section: Theoretical Considerationsmentioning

confidence: 99%

Corrupt practice and sustainability reporting: Lifecycle perspective

Khatib

2024

Bus Strat Dev

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The study employs a lifecycle perspective to investigate the relationship between corrupt practices and sustainability reporting. The final sample is composed of 1388 firms from four European countries, namely France, Germany, UK, and Sweden. Data were retrieved from the Thomson Reuters database from 2015 to 2022. The findings revealed that corruption significantly reduces sustainability disclosure across different life cycle stages, albeit with varying magnitudes, perhaps due to the misallocation of resources and lack of incentives. The findings also showed that the detrimental effects of corruption on sustainability reporting is most profound during the “Shake‐Out” stage of a company life cycle. By adopting a lifecycle perspective, the research offers a new and in‐depth understanding of corruption's impact on environmental disclosure, offering policymakers and regulators valuable insights into enhancing environmental and sustainability practices.

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Audit quality, corporate governance, firm characteristics and CSR disclosures—Evidence from Indonesia

Cited by 14 publications

References 73 publications

Does audit quality moderate the impact of environmental, social and governance disclosure on firm value? Further evidence from Egypt

Does audit quality moderate the impact of environmental, social and governance disclosure on firm value? Further evidence from Egypt

Exploring the multifaced influencing factors of corporate social responsibility in Chinese-listed manufacturing enterprises

Corrupt practice and sustainability reporting: Lifecycle perspective

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