Zheng, Peipei; Ren, Chunyan - In: China journal of accounting research : CJAR 12 (2019) 4, pp. 357-377
Using a sample of A-share listed companies on the Shanghai and Shenzhen Stock Exchanges, this study examines the impact of voluntary corporate social responsibility (CSR) disclosure on independent audit demand in different institutional environments. The sample covers the 2008-2016 period and...