SCIRP Mobile Website
Paper Submission

Why Us? >>

  • - Open Access
  • - Peer-reviewed
  • - Rapid publication
  • - Lifetime hosting
  • - Free indexing service
  • - Free promotion service
  • - More citations
  • - Search engine friendly

Free SCIRP Newsletters>>

Add your e-mail address to receive free newsletters from SCIRP.


Contact Us >>

WhatsApp  +86 18163351462(WhatsApp)
Paper Publishing WeChat
Book Publishing WeChat

Article citations


Yang, D.M. and Hu, T. (2010) Internal Control, Earnings Management and Audit Opinions. Auditing Research, 5, 90-97.

has been cited by the following article:

  • TITLE: Corporate Social Responsibility Risk and Audit Opinion

    AUTHORS: Yi Fang

    KEYWORDS: Social Responsibility, Audit Opinion, Risk

    JOURNAL NAME: American Journal of Industrial and Business Management, Vol.10 No.1, January 2, 2020

    ABSTRACT: This article studies the impact of corporate social responsibility on audit costs. Most of the previous studies are based on the social responsibility report level. This paper starts with the third party rating agency’s assessment of corporate social responsibility risk to carry out research on its impact on audit costs. It is found that corporate social responsibility risk will significantly increase the audit costs. At the same time, this paper finds that the audit of the company by the international big four accounting firms or the company’s social responsibility report may reduce the impact of social responsibility risk on audit costs.