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Philanthropy, audit firms culture and auditor independence

In this study, we examine how the prosocial ethical culture in audit firms, measured as their philanthropic contributions over gross revenues, influences auditor independence. Using 5,246 audits in the Chinese market between 2010 and 2012, we find that the level of ethical culture in audit firms is...

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Detalles Bibliográficos
Autores principales: Zhang, Yiling, Wei, Lang
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Public Library of Science 2022
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9648830/
https://www.ncbi.nlm.nih.gov/pubmed/36356040
http://dx.doi.org/10.1371/journal.pone.0277567