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A literature review on the effects of CSR on audit efforts and audit quality in Vietnam

Chia sẻ: Alucard Hellsing | Ngày: | Loại File: PDF | Số trang:8

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Audit quality and audit efforts has drawn attention of firms, investors and the audit firms themselves. Corporate social responsibility (CSR) may be signals of earning management or signals of risk, which can lead to different perception of auditors when auditing financial statements. Therefore, there is controversy in relationship between corporate social responsibility and audit efforts and audit quality. This relationship is interesting to investigate in an emerging country and a unique setting like Vietnam.

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Nội dung Text: A literature review on the effects of CSR on audit efforts and audit quality in Vietnam

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