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The study examines the causal links between earnings quality and corporate social responsibility (CSR) performance using a large sample of United States (US) firms from 1992 to 2013. We first find that the association between earnings quality and CSR performance is positive and significant. We...
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We find that corporate social responsibility (CSR) is an effective reputation enhancing mechanism for audit firms. Audit firms that engage in CSR increase the size of their client base compared to audit firms that do not engage in CSR. This result is robust to audit firm fixed effects as well as...
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