Corporate board and corporate social responsibility assurance: Evidence from China
Data(s) |
2016
|
---|---|
Resumo |
This paper investigates the association between board characteristics and the company’s corporate social responsibility (CSR) assurance decision in China. By examining 2054 firm-years of Chinese listed companies with CSR reports from 2008 to 2012, we find that firms with a large board size, more female directors, and separation of CEO and chairman positions are more likely to engage in CSR assurance. Gender diversity also influences the CSR assurance provider choice. However, board independence and overseas background of the CEO do not affect the CSR assurance decision. Inconsistent with our prediction, firms with foreign directors are less likely to engage in voluntary CSR assurance. In summary, this research provides in-depth insights into the determinants of Chinese firms’ voluntary CSR assurance. |
Formato |
application/pdf |
Identificador | |
Publicador |
Springer Netherlands |
Relação |
http://eprints.qut.edu.au/95304/1/95304.pdf DOI:10.1007/s10551-016-3176-9 Liao, Lin, Lin, Teng (Philip), & Zhang, Yuyu (2016) Corporate board and corporate social responsibility assurance: Evidence from China. Journal of Business Ethics. (In Press) |
Direitos |
Copyright 2016 Springer Science+Business Media Dordrecht The final publication is available at Springer via http://dx.doi.org/10.1007/s10551-016-3176-9 |
Fonte |
QUT Business School; School of Accountancy |
Palavras-Chave | #150102 Auditing and Accountability #150106 Sustainability Accounting and Reporting #150303 Corporate Governance and Stakeholder Engagement #Assurance #Corporate Social Responsibility #Corporate Governance #China |
Tipo |
Journal Article |