of voluntary corporate social responsibility (CSR) disclosure on independent audit demand in different institutional … stronger in enterprises where CSR disclosure is driven by strong political motivations and managerial self-interest motivations …, this preference is more obvious in enterprises with poor operational performance and low information disclosure quality …

regression analysis. The CSR disclosure scores are collected from the HX database by way of Hexun.com, while financial data are … squares (GLS). The current evidence shows that CSR disclosure reduces information asymmetry. In addition, the findings … positively affects the relationship between CSR disclosure and information asymmetry. Since the sample is derived from large …