... sub-period, suggesting the disappearance of the relationship between aggregate CSR scores and financial statement quality may relate to changes in CSR assessments and the CSR reporting environment. Our findings update the literature linking CSR scores and financial reporting quality and identify...

.... January 2012 2012 auditor tenure auditor rotation financial reporting quality discretionary accruals The purpose of this study is to provide empirical evidence concerning the viability of ongoing consideration of mandatory audit firm rotation from a public policy perspective. We...