... 2019 2019 corporate social responsibility (CSR) reports external assurance misconduct market reaction Recent years have witnessed an increasing number of corporate social responsibility (CSR) reports and external assurance on such statements ( KPMG 2013 , 2015 ). The literature...

...) and on the audit (measured by audit report lag, abnormal accruals, and audit fees). For both first-time implementation of JOAs and new JOAs in subsequent years, we find no significant market reaction to their disclosure and no significant effect on audit report lag, audit quality, and audit fees. Our results...