Internal Control, Double Agency Costs and Corporate Social Responsibility - Open Journal of Social Sciences

JSS > Vol.7 No.9, September 2019

Internal Control, Double Agency Costs and Corporate Social Responsibility ()

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Download as PDF (Size: 303KB) PP. 155-167

DOI: 10.4236/jss.2019.79012 837 Downloads 2,068 Views Citations

Author(s)

Junbao Yang

Affiliation(s)

School of Business, Nanjing Normal University, Nanjing, China.

ABSTRACT

With the development of economy, corporate social responsibility has been paid more and more attention. This paper examines the relationship between internal control and corporate social responsibility, and examines whether double agency costs act as intermediary roles. The research results show that effective internal control can improve the performance of corporate social responsibility and reduce the double agency costs. The first type of agency cost plays a part of intermediary role in the relationship between internal control and corporate social responsibility, while the second type of agency cost has no intermediary role.

KEYWORDS

Internal Control, Corporate Social Responsibility, Double Agency Costs, Mediating Effect, Corporate Governance

Share and Cite:

Yang, J. (2019) Internal Control, Double Agency Costs and Corporate Social Responsibility. Open Journal of Social Sciences, 7, 155-167. doi: 10.4236/jss.2019.79012.

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