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. Usin...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Xuan-Hung Nguyen, Hiep-Thien Trinh
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2020
Materias:	corporate social responsibility audit opinion vietnam Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/dba90a334d394ce788cb32d492c9c368
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:dba90a334d394ce788cb32d492c9c368
record_format	dspace
spelling	oai:doaj.org-article:dba90a334d394ce788cb32d492c9c3682021-12-02T17:00:22ZCorporate social responsibility and the non-linear effect on audit opinion for energy firms in Vietnam2331-197510.1080/23311975.2020.1757841https://doaj.org/article/dba90a334d394ce788cb32d492c9c3682020-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2020.1757841https://doaj.org/toc/2331-1975Corporate 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.Xuan-Hung NguyenHiep-Thien TrinhTaylor & Francis Grouparticlecorporate social responsibilityaudit opinionvietnamBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 7, Iss 1 (2020)
institution	DOAJ
collection	DOAJ
language	EN
topic	corporate social responsibility audit opinion vietnam Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	corporate social responsibility audit opinion vietnam Business HF5001-6182 Management. Industrial management HD28-70 Xuan-Hung Nguyen Hiep-Thien Trinh Corporate social responsibility and the non-linear effect on audit opinion for energy firms in Vietnam
description	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.
format	article
author	Xuan-Hung Nguyen Hiep-Thien Trinh
author_facet	Xuan-Hung Nguyen Hiep-Thien Trinh
author_sort	Xuan-Hung Nguyen
title	Corporate social responsibility and the non-linear effect on audit opinion for energy firms in Vietnam
title_short	Corporate social responsibility and the non-linear effect on audit opinion for energy firms in Vietnam
title_full	Corporate social responsibility and the non-linear effect on audit opinion for energy firms in Vietnam
title_fullStr	Corporate social responsibility and the non-linear effect on audit opinion for energy firms in Vietnam
title_full_unstemmed	Corporate social responsibility and the non-linear effect on audit opinion for energy firms in Vietnam
title_sort	corporate social responsibility and the non-linear effect on audit opinion for energy firms in vietnam
publisher	Taylor & Francis Group
publishDate	2020
url	https://doaj.org/article/dba90a334d394ce788cb32d492c9c368
work_keys_str_mv	AT xuanhungnguyen corporatesocialresponsibilityandthenonlineareffectonauditopinionforenergyfirmsinvietnam AT hiepthientrinh corporatesocialresponsibilityandthenonlineareffectonauditopinionforenergyfirmsinvietnam
_version_	1718382242145763328

Corporate social responsibility and the non-linear effect on audit opinion for energy firms in Vietnam

Ejemplares similares