企业社会责任与征收风险对会计质量的影响

Q3 Business, Management and Accounting International Journal of Business Governance and Ethics Pub Date : 2023-01-01 DOI:10.1504/ijbge.2023.10060242

Mamdouh Abdulaziz Saleh Al Faryan, Mahnoor Hanif, Ahmed Imran Hunjra, Mohammad Kabir Hassan

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Impact of CSR and risk of expropriation on accounting quality

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来源期刊

International Journal of Business Governance and Ethics Business, Management and Accounting-Business and International Management

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1.90

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0.00%

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期刊介绍： Issues of governance, responsibility and accountability are becoming increasingly important as the world, simultaneously, becomes dominated by corporations, interconnected via forces of globalisation and transparent through heightened media attention and the rise in internet-led democracy. Companies, and in particular leaders of business, can no longer hide from their responsibilities to wider stakeholder community by claims of ignorance of corporate malpractices and of failure. Boards of directors are being increasingly made responsible for both the successes and failures of their companies, as well as their own conduct and behaviours. Actions of business have increasingly become a concern not just for shareholders but also for the wider community at large.