Keywords: CSR
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Journal Articles
Managerial Auditing Journal (2026) 41 (4): 739–769.
Published: 11 March 2026
...Mehul Raithatha; Tara Shankar Shaw Purpose This paper aims to examine the effect of compliance to mandatory corporate social responsibility (CSR) on audit fees in the Indian setting. Design/methodology/approach The sample consists of 1,291 Indian-listed firms that were mandated by Clause 135...
Journal Articles
Managerial Auditing Journal (2019) 34 (9): 1101–1130.
Published: 27 September 2019
...Xiaojun Lin; Ming Liu; Simon So; Desmond Yuen Purpose The purpose of this study is to investigate whether corporate social responsibility (CSR) can lower tax risk. Previous studies have demonstrated a negative link between CSR and tax aggressiveness. Generally, corporations engaging in social...
Journal Articles

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