. First, we find that the auditor is more likely to issue a modified audit opinion that specifically discusses RPTs (RPTMAO … the possibility of earnings management and/or expropriation risk from related sales or related lending through audit …

We examine whether the joint provision of corporate social responsibility (CSR) assurance services and financial audit … by the same audit firm influences auditors' assessment of going concern risk. We predict that the provision of CSR … assurance and financial audit by the same audit firm creates CSR-related knowledge spillovers from the CSR assurance team to the …