Citation

Yip, Yen Yen (2023) The Nexus Between Corporate Social Responsibility Performance and Audit Fee: The Malaysian Evidence. In: 2023 International Conference on Digital Applications, Transformation & Economy (ICDATE), 14-16 July 2023, Sarawak, Malaysia.

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Abstract

This study examines the relationship between CSR (Corporate Social Responsibility) performance and audit fee based on Malaysian market. Through on 51 Malaysian public listed firms over the period of 2012 to 2020, the result shows that CSR performance and audit fee has positive relationship. The evidence may indicate either 1) firms’ management utilizes CSR to extract personal benefits or as a tool to ‘greenwash’ corporate image; or 2) ethical firms demand credible financial reports and are therefore willing to incur higher audit fees for quality audit. The outcome of this study is expected to give insights to policy makers about the need to revise the sustainability reporting framework in Malaysia.

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	Corporate Social Responsibility Performance, Audit Fee, Malaysia
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD2350.8-2356 Large industry. Factory system. Big business > HD2709-2930.7 Corporations. Including international business enterprises, diversification, industrial concentration, public utilities
Divisions:	Faculty of Business (FOB)
Depositing User:	Ms Nurul Iqtiani Ahmad
Date Deposited:	01 Nov 2023 02:49
Last Modified:	01 Nov 2023 02:49
URII:	http://shdl.mmu.edu.my/id/eprint/11834

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