Corporate Social Responsibility, Audit Committee Expertise, and Financial Reporting: Empirical Evidence from Korea
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Ryu, Haeyoung | - |
dc.contributor.author | Chae, Soo-Joon | - |
dc.contributor.author | Song, Bomi | - |
dc.date.accessioned | 2021-12-12T01:40:33Z | - |
dc.date.available | 2021-12-12T01:40:33Z | - |
dc.date.created | 2021-10-02 | - |
dc.date.issued | 2021-10 | - |
dc.identifier.issn | 2071-1050 | - |
dc.identifier.uri | https://scholarworks.bwise.kr/gachon/handle/2020.sw.gachon/82927 | - |
dc.description.abstract | Corporate social responsibility (CSR) involves multiple activities and is influenced by the cultural and legal environment of the country in which a firm is located. This study examines the role of audit committees’ (AC) financial expertise in the relationship between CSR and the earnings quality of Korean firms with high levels of CSR. Using a multivariate analysis, it investigates whether the ACs that include members with accounting expertise, finance expertise, or supervisory expertise individually affect a firm’s decision making. It also examines how ACs with diverse expertise contribute toward improving the financial reporting quality of firms with high levels of CSR. The results demonstrate that when there is a certified accountant in the AC of a firm that practices CSR based on ethical motivation, the earnings management through discretionary accruals is more strictly controlled. This is more effective when the AC comprises members with accounting and non-accounting expertise. This finding implies that the AC plays a positive role in improving the accounting information quality of firms with CSR excellence. Moreover, while the role of accounting experts in the AC is important for maintaining high earnings quality, combining other types of expertise creates synergy. © 2021 by the authors. Licensee MDPI, Basel, Switzerland. | - |
dc.language | 영어 | - |
dc.language.iso | en | - |
dc.publisher | MDPI | - |
dc.relation.isPartOf | Sustainability | - |
dc.title | Corporate Social Responsibility, Audit Committee Expertise, and Financial Reporting: Empirical Evidence from Korea | - |
dc.type | Article | - |
dc.type.rims | ART | - |
dc.description.journalClass | 1 | - |
dc.identifier.wosid | 000726690000001 | - |
dc.identifier.doi | 10.3390/su131910517 | - |
dc.identifier.bibliographicCitation | Sustainability, v.13, no.19 | - |
dc.description.isOpenAccess | N | - |
dc.identifier.scopusid | 2-s2.0-85115709881 | - |
dc.citation.title | Sustainability | - |
dc.citation.volume | 13 | - |
dc.citation.number | 19 | - |
dc.contributor.affiliatedAuthor | Song, Bomi | - |
dc.type.docType | Article | - |
dc.subject.keywordAuthor | Audit committee | - |
dc.subject.keywordAuthor | CSR | - |
dc.subject.keywordAuthor | Financial reporting | - |
dc.subject.keywordAuthor | Korea | - |
dc.subject.keywordPlus | EARNINGS QUALITY | - |
dc.subject.keywordPlus | MANAGERS | - |
dc.subject.keywordPlus | ASSOCIATION | - |
dc.subject.keywordPlus | PERFORMANCE | - |
dc.subject.keywordPlus | BOARD | - |
dc.relation.journalResearchArea | Science & Technology - Other Topics | - |
dc.relation.journalResearchArea | Environmental Sciences & Ecology | - |
dc.relation.journalWebOfScienceCategory | Green & Sustainable Science & Technology | - |
dc.relation.journalWebOfScienceCategory | Environmental Sciences | - |
dc.relation.journalWebOfScienceCategory | Environmental Studies | - |
dc.description.journalRegisteredClass | scie | - |
dc.description.journalRegisteredClass | ssci | - |
dc.description.journalRegisteredClass | scopus | - |
Items in ScholarWorks are protected by copyright, with all rights reserved, unless otherwise indicated.
1342, Seongnam-daero, Sujeong-gu, Seongnam-si, Gyeonggi-do, Republic of Korea(13120)031-750-5114
COPYRIGHT 2020 Gachon University All Rights Reserved.
Certain data included herein are derived from the © Web of Science of Clarivate Analytics. All rights reserved.
You may not copy or re-distribute this material in whole or in part without the prior written consent of Clarivate Analytics.