The U-shape relationship between corporate social responsibility decoupling and audit fees

Zhongze Li, Yuchen Wu and Yi Zhang

Finance Research Letters, 2024, vol. 67, issue PB

Abstract: This study of Chinese listed firms uncovers a U-shaped relationship between CSR decoupling and audit fees. These findings are robust with an alternative measure and an instrumental variable. The relationship is more pronounced in firms with higher operational risk and information asymmetry. As such, this study reconciles conflicting literature on the economic consequences of CSR decoupling and contributes to the research on audit fees.

Keywords: CSR; CSR decoupling; Audit fees (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:67:y:2024:i:pb:s1544612324009711

DOI: 10.1016/j.frl.2024.105941

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