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Keywords: charity
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Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (2): 73–102.
Published: 01 May 2024
...Gus De Franco; Yuan Ji; Yinqi Zhang SUMMARY This study uses large-sample archival data to examine the relation between audit partners’ charity engagement and their full-time job performance. Volunteering in a critical position at a charity may reflect innate personality traits that lead to better...
Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (1): 183–210.
Published: 01 February 2023
...Yitang (Jenny) Yang; Roger Simnett SUMMARY Using unique Australian data, we first identify the determinants of the provision of pro bono audits to charities and examine their consequential audit quality. This advances our knowledge about how often and why auditors volunteer their services...