- Albitar, K., Gerged, A.M., Kikhia, H. and Hussainey, K. (2020), “Auditing in times of social distancing: the effect of COVID-19 on auditing quality”, International Journal of Accounting & Information Management, Emerald Publishing Limited.
Paper not yet in RePEc: Add citation now
Albuquerque, R., Koskinen, Y., Yang, S. and Zhang, C. (2020), “Resiliency of Environmental and Social Stocks: An Analysis of the Exogenous COVID-19 Market Crash”, The Review of Corporate Finance Studies, Vol. 9 No. 3, pp. 593–621.
Altig, D., Baker, S., Barrero, J.M., Bloom, N., Bunn, P., Chen, S., Davis, S.J., et al. (2020), “Economic uncertainty before and during the COVID-19 pandemic”, Journal of Public Economics, Elsevier, Vol. 191, p. 104274.
- Arthur, N., Tang, Q. and Lin, Z.S. (2015), “Corporate accruals quality during the 2008–2010 Global Financial Crisis”, Journal of International Accounting, Auditing and Taxation, Elsevier, Vol. 25, pp. 1–15.
Paper not yet in RePEc: Add citation now
Ashforth, B.E. and Gibbs, B.W. (1990), “The double-edge of organizational legitimation”, Organization Science, INFORMS, Vol. 1 No. 2, pp. 177–194.
- Asthana, S.C. and Boone, J.P. (2012), “Abnormal audit fee and audit quality”, Auditing: A Journal of Practice & Theory, American Accounting Assocation, Vol. 31 No. 3, pp. 1–22.
Paper not yet in RePEc: Add citation now
Bae, K.-H., El Ghoul, S., Gong, Z. (Jason) and Guedhami, O. (2021), “Does CSR matter in times of crisis? Evidence from the COVID-19 pandemic”, Journal of Corporate Finance, Vol. 67, p. 101876.
- Bansal, P. and Clelland, I. (2004), “Talking trash: Legitimacy, impression management, and unsystematic risk in the context of the natural environment”, Academy of Management Journal, Academy of Management Briarcliff Manor, NY 10510, Vol. 47 No. 1, pp. 93–103.
Paper not yet in RePEc: Add citation now
Bell, T.B., Doogar, R. and Solomon, I. (2008), “Audit labor usage and fees under business risk auditing”, Journal of Accounting Research, Wiley Online Library, Vol. 46 No. 4, pp. 729–760.
Bénabou, R. and Tirole, J. (2010), “Individual and corporate social responsibility”, Economica, Wiley Online Library, Vol. 77 No. 305, pp. 1–19.
- Berrone, P. and Gomez-Mejia, L.R. (2009), “Environmental performance and executive compensation: An integrated agency-institutional perspective”, Academy of Management Journal, Academy of Management Briarcliff Manor, NY, Vol. 52 No. 1, pp. 103–126.
Paper not yet in RePEc: Add citation now
Boissay, F., Patel, N. and Shin, H.S. (2020), “Trade credit, trade finance, and the Covid-19 Crisis”, Trade Finance, and the COVID-19 Crisis (June 19, 2020).
- Bollen, N.P. (2007), “Mutual fund attributes and investor behavior”, Journal of Financial and Quantitative Analysis, JSTOR, pp. 683–708.
Paper not yet in RePEc: Add citation now
Boodoo, M.U. (2016), “Does mandatory CSR reporting regulation lead to improved Corporate Social Performance? Evidence from India”, Evidence from India (August 15, 2016).
Brammer, S., Brooks, C. and Pavelin, S. (2006), “Corporate social performance and stock returns: UK evidence from disaggregate measures”, Financial Management, Wiley Online Library, Vol. 35 No. 3, pp. 97–116.
Buchanan, B., Cao, C.X. and Chen, C. (2018), “Corporate social responsibility, firm value, and influential institutional ownership”, Journal of Corporate Finance, Vol. 52, pp. 73–95.
Cao, J., Liang, H. and Zhan, X. (2019), “Peer effects of corporate social responsibility”, Management Science, INFORMS, Vol. 65 No. 12, pp. 5487–5503.
- Caulkins, J., Grass, D., Feichtinger, G., Hartl, R., Kort, P.M., Prskawetz, A., Seidl, A., et al. (2020), “How long should the COVID-19 lockdown continue?”, Plos One, Public Library of Science San Francisco, CA USA, Vol. 15 No. 12, p. e0243413.
Paper not yet in RePEc: Add citation now
- Cheng, B., Ioannou, I. and Serafeim, G. (2014), “Corporate social responsibility and access to finance”, Strategic Management Journal, Wiley Online Library, Vol. 35 No. 1, pp. 1–23.
Paper not yet in RePEc: Add citation now
- Choi, J.-H., Kim, J.-B. and Zang, Y. (2010), “Do abnormally high audit fees impair audit quality?”, Auditing: A Journal of Practice & Theory, Vol. 29 No. 2, pp. 115–140.
Paper not yet in RePEc: Add citation now
Choi, J.-H., Kim, J.-B., Liu, X. and Simunic, D.A. (2008), “Audit pricing, legal liability regimes, and Big 4 premiums: Theory and cross-country evidence”, Contemporary Accounting Research, Wiley Online Library, Vol. 25 No. 1, pp. 55–99.
- Choi, J.-H., Kim, J.-B., Liu, X. and Simunic, D.A. (2009), “Cross-listing audit fee premiums: Theory and evidence”, The Accounting Review, Vol. 84 No. 5, pp. 1429–1463.
Paper not yet in RePEc: Add citation now
Christmann, P. and Taylor, G. (2001), “Globalization and the environment: Determinants of firm self-regulation in China”, Journal of International Business Studies, Springer, Vol. 32 No. 3, pp. 439–458.
Crisóstomo, V.L., de Souza Freire, F. and De Vasconcellos, F.C. (2011), “Corporate social responsibility, firm value and financial performance in Brazil”, Social Responsibility Journal, Emerald Group Publishing Limited.
- Dai, R., Liang, H. and Ng, L. (2020), “Socially responsible corporate customers”, Journal of Financial Economics, Elsevier.
Paper not yet in RePEc: Add citation now
- Deegan, C. (2002), “Introduction: The legitimising effect of social and environmental disclosures–a theoretical foundation”, Accounting, Auditing & Accountability Journal, MCB UP Ltd.
Paper not yet in RePEc: Add citation now
Demers, E., Hendrikse, J., Joos, P. and Lev, B. (2021), ESG Didn’t Immunize Stocks During the COVID-19 Crisis, But Investments in Intangible Assets Did, SSRN Scholarly Paper No. ID 3675920, Social Science Research Network, Rochester, NY, available at:https://doi.org/10.2139/ssrn.3675920.
Deng, X., Kang, J. and Low, B.S. (2013), “Corporate social responsibility and stakeholder value maximization: Evidence from mergers”, Journal of Financial Economics, Elsevier, Vol. 110 No. 1, pp. 87–109.
Di Giuli, A. and Kostovetsky, L. (2014), “Are red or blue companies more likely to go green? Politics and corporate social responsibility”, Journal of Financial Economics, Elsevier, Vol. 111 No. 1, pp. 158–180.
- DiMaggio, P.J. and Powell, W.W. (1983), “The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields”, American Sociological Review, JSTOR, pp. 147–160.
Paper not yet in RePEc: Add citation now
Ding, D.K., Ferreira, C. and Wongchoti, U. (2016), “Does it pay to be different? Relative CSR and its impact on firm value”, International Review of Financial Analysis, Vol. 47, pp. 86–98.
Flammer, C. (2015), “Does corporate social responsibility lead to superior financial performance? A regression discontinuity approach”, Management Science, INFORMS, Vol. 61 No. 11, pp. 2549–2568.
Flammer, C. (2020), “Green bonds: effectiveness and implications for public policy”, Environmental and Energy Policy and the Economy, The University of Chicago Press Chicago, IL, Vol. 1 No. 1, pp. 95–128.
Francis, J.R. (2004), “What do we know about audit quality?”, The British Accounting Review, Vol. 36 No. 4, pp. 345–368.
- Gao, H., Li, K. and Ma, Y. (2020), “Stakeholder orientation and the cost of debt: Evidence from state-level adoption of constituency statutes”, Journal of Financial and Quantitative Analysis, Cambridge University Press, pp. 1–37.
Paper not yet in RePEc: Add citation now
Goodman-Bacon, A. and Marcus, J. (2020), “Using difference-in-differences to identify causal effects of COVID-19 policies”, DIW Berlin Discussion Paper.
Gormley, T.A. and Matsa, D.A. (2014), “Common errors: How to (and not to) control for unobserved heterogeneity”, The Review of Financial Studies, Oxford University Press, Vol. 27 No. 2, pp. 617–661.
Harjoto, M.A. and Jo, H. (2015), “Legal vs. normative CSR: Differential impact on analyst dispersion, stock return volatility, cost of capital, and firm value”, Journal of Business Ethics, Springer, Vol. 128 No. 1, pp. 1–20.
- Higgs, J.L. and Skantz, T.R. (2006), “Audit and nonaudit fees and the market’s reaction to earnings announcements”, Auditing: A Journal of Practice & Theory, Vol. 25 No. 1, pp. 1–26.
Paper not yet in RePEc: Add citation now
Hillman, A.J. and Keim, G.D. (2001), “Shareholder value, stakeholder management, and social issues: What’s the bottom line?”, Strategic Management Journal, Wiley Online Library, Vol. 22 No. 2, pp. 125–139.
Hoitash, U. (2011), “Should Independent Board Members with Social Ties to Management Disqualify Themselves from Serving on the Board?”, Journal of Business Ethics, Vol. 99 No. 3, pp. 399–423.
- Hribar, P., Kravet, T. and Wilson, R. (2014), “A new measure of accounting quality”, Review of Accounting Studies, Springer, Vol. 19 No. 1, pp. 506–538.
Paper not yet in RePEc: Add citation now
Huizinga, H. and Laeven, L. (2012), “Bank valuation and accounting discretion during a financial crisis”, Journal of Financial Economics, Elsevier, Vol. 106 No. 3, pp. 614–634.
Jo, H. and Harjoto, M.A. (2011), “Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility”, Journal of Business Ethics, Vol. 103 No. 3, pp. 351–383.
Kanagaretnam, K., Krishnan, G.V., Lobo, G.J. and Mathieu, R. (2011), “Audit quality and the market valuation of banks’ allowance for loan losses”, Accounting Perspectives, Wiley Online Library, Vol. 10 No. 3, pp. 161–193.
Kao, E.H., Yeh, C.-C., Wang, L.-H. and Fung, H.-G. (2018), “The relationship between CSR and performance: Evidence in China”, Pacific-Basin Finance Journal, Elsevier, Vol. 51, pp. 155–170.
Maksimovic, V. (2001), Firms as Financial Intermediaries: Evidence from Trade Credit Data, The World Bank, available at:https://doi.org/10.1596/1813-9450-2696.
- Manuel, T. and Herron, T.L. (2020), “An ethical perspective of business CSR and the COVID-19 pandemic”, Society and Business Review, Emerald Publishing Limited.
Paper not yet in RePEc: Add citation now
- Martinez, A.L. and da Jesus Moraes, A. (2014), “Association between independent auditor fees and firm value: A study of Brazilian public companies”, Journal of Modern Accounting and Auditing, David Publishing Company, Inc., Vol. 10 No. 4.
Paper not yet in RePEc: Add citation now
- Masulis, R.W. and Reza, S.W. (2015), “Agency problems of corporate philanthropy”, The Review of Financial Studies, Oxford University Press, Vol. 28 No. 2, pp. 592–636.
Paper not yet in RePEc: Add citation now
- Matten, D. and Crane, A. (2005), “Corporate citizenship: Toward an extended theoretical conceptualization”, Academy of Management Review, Academy of Management Briarcliff Manor, NY 10510, Vol. 30 No. 1, pp. 166–179.
Paper not yet in RePEc: Add citation now
- Moutinho, V., Cerqueira, A. and Brandao, E. (2012), “Audit fees and firm performance”, Available at SSRN 2180020.
Paper not yet in RePEc: Add citation now
Nelling, E. and Webb, E. (2009), “Corporate social responsibility and financial performance: the ‘virtuous circle’ revisited”, Review of Quantitative Finance and Accounting, Springer, Vol. 32 No. 2, pp. 197–209.
- O’Sullivan, N. and Diacon, S.R. (2002), “The impact of ownership, governance and non-audit services on audit fees: Evidence from the insurance industry”, International Journal of Auditing, Wiley Online Library, Vol. 6 No. 1, pp. 93–107.
Paper not yet in RePEc: Add citation now
- Ozili, P.K. and Arun, T. (2020), “Spillover of COVID-19: impact on the Global Economy”, Available at SSRN 3562570.
Paper not yet in RePEc: Add citation now
Palazzo, G. and Scherer, A.G. (2006), “Corporate legitimacy as deliberation: A communicative framework”, Journal of Business Ethics, Springer, Vol. 66 No. 1, pp. 71–88.
Peterson, O.K. and Arun, T.G. (2018), “Income smoothing among European systemic and non-systemic banks”, The British Accounting Review, Elsevier, Vol. 50 No. 5, pp. 539–558.
- Picconi, M. and Reynolds, J.K. (2013), “Do auditors know more than the market”, Manuscript in Preparation. Retrieved from Https://Mason. Wm. Edu/Faculty/Documents/Auditors_know_mo Re_Picconi. PDF.
Paper not yet in RePEc: Add citation now
Renneboog, L., Ter Horst, J. and Zhang, C. (2011), “Is ethical money financially smart? Nonfinancial attributes and money flows of socially responsible investment funds”, Journal of Financial Intermediation, Elsevier, Vol. 20 No. 4, pp. 562–588.
- Saeed, A., Gull, A.A., Rind, A.A., Mubarik, M.S. and Shahbaz, M. (2020), “Do socially responsible firms demand high‐quality audits? An international evidence”, International Journal of Finance & Economics, p. ijfe.2270.
Paper not yet in RePEc: Add citation now
Saeidi, S.P., Sofian, S., Saeidi, P., Saeidi, S.P. and Saaeidi, S.A. (2015), “How does corporate social responsibility contribute to firm financial performance? The mediating role of competitive advantage, reputation, and customer satisfaction”, Journal of Business Research, Elsevier, Vol. 68 No. 2, pp. 341–350.
Servaes, H. and Tamayo, A. (2013), “The impact of corporate social responsibility on firm value: The role of customer awareness”, Management Science, Vol. 59 No. 5, pp. 1045–1061.
- Shi, W. and Prescott, J.E. (2012), “Rhythm and entrainment of acquisition and alliance initiatives and firm performance: A temporal perspective”, Organization Studies, SAGE Publications Sage UK: London, England, Vol. 33 No. 10, pp. 1281–1310.
Paper not yet in RePEc: Add citation now
Simunic, D.A. (1980), “The pricing of audit services: Theory and evidence”, Journal of Accounting Research, JSTOR, pp. 161–190.
- Stanley, J.D. (2011), “Is the Audit Fee Disclosure a Leading Indicator of Clients’ Business Risk?”, AUDITING: A Journal of Practice & Theory, Vol. 30 No. 3, pp. 157–179.
Paper not yet in RePEc: Add citation now
- Suchman, M.C. (1995), “Managing legitimacy: Strategic and institutional approaches”, Academy of Management Review, Academy of Management Briarcliff Manor, NY 10510, Vol. 20 No. 3, pp. 571–610.
Paper not yet in RePEc: Add citation now
Suto, M. and Takehara, H. (2017), “CSR and cost of capital: evidence from Japan”, Social Responsibility Journal, Emerald Publishing Limited.
- Szczygielski, J.J., Bwanya, P.R., Charteris, A. and Brzeszczyński, J. (2021), “The only certainty is uncertainty: An analysis of the impact of COVID-19 uncertainty on regional stock markets”, Finance Research Letters, Elsevier, p. 101945.
Paper not yet in RePEc: Add citation now
Ting, P.-H. (2021), “Do large firms just talk corporate social responsibility?-the evidence from CSR report disclosure”, Finance Research Letters, Elsevier, Vol. 38, p. 101476.
- Waddock, S. (2004), “Creating corporate accountability: Foundational principles to make corporate citizenship real”, Journal of Business Ethics, Springer, Vol. 50 No. 4, pp. 313–327.
Paper not yet in RePEc: Add citation now
Yuniarti, R. (2011), “Audit firm size, audit fee and audit quality”, Journal of Global Management, Journal of Global Management, Vol. 2, p. 1.