{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,25]],"date-time":"2026-03-25T07:45:04Z","timestamp":1774424704168,"version":"3.50.1"},"reference-count":89,"publisher":"Wiley","issue":"1","license":[{"start":{"date-parts":[[2019,2,14]],"date-time":"2019-02-14T00:00:00Z","timestamp":1550102400000},"content-version":"vor","delay-in-days":0,"URL":"http:\/\/onlinelibrary.wiley.com\/termsAndConditions#vor"}],"content-domain":{"domain":["onlinelibrary.wiley.com"],"crossmark-restriction":true},"short-container-title":["Int J Auditing"],"published-print":{"date-parts":[[2019,3]]},"abstract":"<jats:p>Literature suggests that firms engaging in irresponsible corporate social responsibility (CSR) activities are more likely to increase auditor's engagement risk. Using audit firm tenure as a continuous measure for retention decisions made by either auditors or client firms, we find a significant and negative association between CSR risk and auditor tenure. Moreover, when the continuous variable audit tenure is replaced with a dichotomous variable auditor change, the likelihood of auditor change intensifies with increases in CSR risk. These results suggest that both clients and auditors are more likely to sever relationships when client firms exhibit high CSR risk than low CSR risk. This study has implications for future research on audit firm tenure and audit outcomes.<\/jats:p>","DOI":"10.1111\/ijau.12148","type":"journal-article","created":{"date-parts":[[2019,2,15]],"date-time":"2019-02-15T04:12:26Z","timestamp":1550203946000},"page":"95-111","update-policy":"https:\/\/doi.org\/10.1002\/crossmark_policy","source":"Crossref","is-referenced-by-count":22,"title":["Corporate social responsibility risk and auditor\u2013client retention"],"prefix":"10.1111","volume":"23","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-6059-526X","authenticated-orcid":false,"given":"Li (Lily) Zheng","family":"Brooks","sequence":"first","affiliation":[{"name":"Department of Accounting Division of International Banking and Financial Studies Texas A &amp; M International University  Laredo Texas USA"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Sue","family":"Gill","sequence":"additional","affiliation":[{"name":"Department of Accounting College of Business Washington State University  Pullman Washington USA"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Bernard","family":"Wong\u2010On\u2010Wing","sequence":"additional","affiliation":[{"name":"Department of Accounting College of Business Washington State University  Pullman Washington USA"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"311","published-online":{"date-parts":[[2019,2,14]]},"reference":[{"key":"e_1_2_8_2_1","doi-asserted-by":"publisher","DOI":"10.2307\/2491494"},{"key":"e_1_2_8_3_1","doi-asserted-by":"publisher","DOI":"10.1506\/C27U-23K8-E1VL-20R0"},{"key":"e_1_2_8_4_1","doi-asserted-by":"publisher","DOI":"10.2307\/3665454"},{"key":"e_1_2_8_5_1","doi-asserted-by":"publisher","DOI":"10.4159\/9780674020900"},{"key":"e_1_2_8_6_1","doi-asserted-by":"publisher","DOI":"10.2307\/2491474"},{"issue":"4","key":"e_1_2_8_7_1","first-page":"9","article-title":"Is pollution profitable?","volume":"19","author":"Bragdon J. H.","year":"1972","journal-title":"Risk Management"},{"key":"e_1_2_8_8_1","doi-asserted-by":"publisher","DOI":"10.1177\/0148558X16641864"},{"key":"e_1_2_8_9_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1099-1123.2012.00457.x"},{"key":"e_1_2_8_10_1","doi-asserted-by":"publisher","DOI":"10.1162\/003355397555343"},{"key":"e_1_2_8_11_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2003.78.1.95"},{"key":"e_1_2_8_12_1","doi-asserted-by":"publisher","DOI":"10.2307\/2491436"},{"key":"e_1_2_8_13_1","doi-asserted-by":"publisher","DOI":"10.2307\/257850"},{"key":"e_1_2_8_14_1","doi-asserted-by":"publisher","DOI":"10.2308\/ajpt-10240"},{"key":"e_1_2_8_15_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2004.79.1.51"},{"issue":"2","key":"e_1_2_8_16_1","first-page":"326","article-title":"Qualified audit opinions and auditor switching","volume":"1","author":"Chow C.","year":"1982","journal-title":"The Accounting Review"},{"key":"e_1_2_8_17_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr-51200"},{"key":"e_1_2_8_18_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2003.78.4.931"},{"key":"e_1_2_8_19_1","doi-asserted-by":"publisher","DOI":"10.1506\/car.26.2.8"},{"key":"e_1_2_8_20_1","doi-asserted-by":"publisher","DOI":"10.1016\/0165-4101(81)90002-1"},{"key":"e_1_2_8_21_1","doi-asserted-by":"publisher","DOI":"10.2308\/aud.2005.24.Supplement.5"},{"key":"e_1_2_8_22_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr.00000005"},{"key":"e_1_2_8_23_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr-10218"},{"issue":"1","key":"e_1_2_8_24_1","first-page":"1","article-title":"Engagement risk: A preliminary analysis of audit firms\u2019 client acceptance decisions","volume":"11","author":"Ethridge J.","year":"2007","journal-title":"Academy of Accounting and Financial Studies Journal"},{"key":"e_1_2_8_25_1","doi-asserted-by":"publisher","DOI":"10.2308\/acch.2007.21.4.371"},{"issue":"2","key":"e_1_2_8_26_1","first-page":"16","article-title":"Risk containment: Exploring auditor decisions in the engagement process","volume":"10","author":"Huss H. F.","year":"1991","journal-title":"Auditing: A Journal of Practice & Theory"},{"issue":"4","key":"e_1_2_8_27_1","first-page":"663","article-title":"Auditor changes: A joint test of theory relating to agency costs and auditor differentiation","volume":"63","author":"Francis J. R.","year":"1988","journal-title":"Accounting Review"},{"key":"e_1_2_8_28_1","doi-asserted-by":"publisher","DOI":"10.1108\/09513579110142480"},{"key":"e_1_2_8_29_1","doi-asserted-by":"publisher","DOI":"10.1057\/palgrave.crr.1540226"},{"key":"e_1_2_8_30_1","doi-asserted-by":"publisher","DOI":"10.2308\/aud.2004.23.1.153"},{"key":"e_1_2_8_31_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2005.80.2.585"},{"key":"e_1_2_8_32_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.scaman.2008.10.003"},{"key":"e_1_2_8_33_1","doi-asserted-by":"publisher","DOI":"10.5465\/amr.2005.18378878"},{"key":"e_1_2_8_34_1","volume-title":"Econometric analysis","author":"Greene W. H.","year":"2003"},{"key":"e_1_2_8_35_1","doi-asserted-by":"publisher","DOI":"10.1177\/000765039703600102"},{"key":"e_1_2_8_36_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jacceco.2009.03.001"},{"key":"e_1_2_8_37_1","doi-asserted-by":"publisher","DOI":"10.2307\/1913827"},{"key":"e_1_2_8_38_1","doi-asserted-by":"publisher","DOI":"10.2308\/aud.1999.18.1.1"},{"key":"e_1_2_8_39_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr-50544"},{"key":"e_1_2_8_40_1","doi-asserted-by":"publisher","DOI":"10.1002\/0471722146"},{"key":"e_1_2_8_41_1","doi-asserted-by":"publisher","DOI":"10.1506\/LLTH-JXQV-8CEW-8MXD"},{"key":"e_1_2_8_42_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2003.78.4.1003"},{"key":"e_1_2_8_43_1","doi-asserted-by":"publisher","DOI":"10.2308\/aud.2000.19.1.1"},{"issue":"5","key":"e_1_2_8_44_1","first-page":"27","article-title":"Risk, experience and client acceptance decisions","volume":"46","author":"Johnstone K. M.","year":"2001","journal-title":"National Public Accountant"},{"key":"e_1_2_8_45_1","doi-asserted-by":"publisher","DOI":"10.2307\/258852"},{"key":"e_1_2_8_46_1","doi-asserted-by":"publisher","DOI":"10.1086\/430806"},{"key":"e_1_2_8_47_1","doi-asserted-by":"publisher","DOI":"10.1057\/jt.2010.8"},{"key":"e_1_2_8_48_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr-50586"},{"key":"e_1_2_8_49_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr-10209"},{"key":"e_1_2_8_50_1","doi-asserted-by":"publisher","DOI":"10.1016\/0165-4101(89)90014-1"},{"key":"e_1_2_8_51_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2002.77.s-1.107"},{"key":"e_1_2_8_52_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1475-679X.2004.t01-1-00141.x"},{"key":"e_1_2_8_53_1","doi-asserted-by":"publisher","DOI":"10.2308\/ajpt-50348"},{"key":"e_1_2_8_54_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jacceco.2004.11.002"},{"key":"e_1_2_8_55_1","unstructured":"KPMG. (2011).KPMG International Survey of Corporate Responsibility Reporting 2011. Available at:https:\/\/assets.kpmg.com\/content\/dam\/kpmg\/pdf\/2012\/02\/Corporate\u2010responsiblity\u2010reporting\u20102012\u2010eng.pdf."},{"key":"e_1_2_8_56_1","unstructured":"KPMG. (2013).KPMG International Survey of Corporate Responsibility Reporting 2013. Available at:https:\/\/assets.kpmg.com\/content\/dam\/kpmg\/pdf\/2016\/07\/Advisory\u2010CorpGov\u2010The\u2010KPMG\u2010Survey\u2010of\u2010Corporate\u2010Responsibility\u2010Report.pdf."},{"key":"e_1_2_8_57_1","doi-asserted-by":"publisher","DOI":"10.1017\/CBO9780511571657.006"},{"key":"e_1_2_8_58_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2009.84.2.531"},{"key":"e_1_2_8_59_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jaccpubpol.2011.10.006"},{"key":"e_1_2_8_60_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1475-679X.2004.t01-1-00143.x"},{"key":"e_1_2_8_61_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2010.85.1.261"},{"key":"e_1_2_8_62_1","doi-asserted-by":"publisher","DOI":"10.5465\/amr.2007.25275676"},{"key":"e_1_2_8_63_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1475-679X.2004.00156.x"},{"key":"e_1_2_8_64_1","doi-asserted-by":"publisher","DOI":"10.1017\/CBO9780511510823.023"},{"key":"e_1_2_8_65_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr-10215"},{"key":"e_1_2_8_66_1","doi-asserted-by":"publisher","DOI":"10.1002\/(SICI)1097-0266(200005)21:5<603::AID-SMJ101>3.0.CO;2-3"},{"key":"e_1_2_8_67_1","doi-asserted-by":"publisher","DOI":"10.1016\/0278-4254(94)90016-7"},{"key":"e_1_2_8_68_1","doi-asserted-by":"publisher","DOI":"10.2307\/41165238"},{"issue":"3","key":"e_1_2_8_69_1","first-page":"779","article-title":"Exploring the term of the auditor\u2013client relationship and the quality of earnings: A case for mandatory auditor rotation?","volume":"78","author":"Myers J. N.","year":"2003","journal-title":"sss"},{"issue":"2","key":"e_1_2_8_70_1","first-page":"82","article-title":"Legal liability is having a chilling effect on the auditor's role","volume":"7","author":"O'Malley S. F.","year":"1993","journal-title":"Accounting Horizons"},{"issue":"1","key":"e_1_2_8_71_1","first-page":"55","article-title":"An analysis of auditor litigation and audit service quality","volume":"64","author":"Palmrose Z.","year":"1988","journal-title":"The Accounting Review"},{"key":"e_1_2_8_72_1","first-page":"639","article-title":"The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees","author":"Pratt J.","year":"1994","journal-title":"The Accounting Review"},{"key":"e_1_2_8_73_1","first-page":"19","volume-title":"Stata Technical Bulletin","author":"Rogers W. H.","year":"1993"},{"issue":"2","key":"e_1_2_8_74_1","first-page":"248","article-title":"Auditor switches by failing firms","volume":"60","author":"Schwartz K. B.","year":"1985","journal-title":"Accounting Review"},{"key":"e_1_2_8_75_1","first-page":"521","article-title":"Market response to environmental information produced outside the firm","volume":"58","author":"Shane P. B.","year":"1983","journal-title":"Accounting Review"},{"key":"e_1_2_8_76_1","first-page":"119","article-title":"The impact of litigation risk on audit pricing: A review of the economics and the evidence","volume":"15","author":"Simunic D.","year":"1996","journal-title":"Auditing: A Journal of Practice & Theory"},{"key":"e_1_2_8_77_1","first-page":"7","article-title":"A within and between analysis of the relation between corporate social responsibility and financial performance","volume":"18","author":"Spencer B.","year":"1987","journal-title":"Akron Business Economic Review"},{"key":"e_1_2_8_78_1","first-page":"94","article-title":"Investors, corporate social performance and information disclosure: An empirical study","volume":"53","author":"Spicer B. H.","year":"1978","journal-title":"Accounting Review"},{"key":"e_1_2_8_79_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jaccpubpol.2007.02.003"},{"key":"e_1_2_8_80_1","first-page":"47","article-title":"The causes and consequences of auditor switching: A review of literature","volume":"28","author":"Stefaniak C. M.","year":"2009","journal-title":"Journal of Accounting Literature"},{"key":"e_1_2_8_81_1","first-page":"516","article-title":"Using financial and market information to identify pre\u2010engagement factors associated with lawsuits against auditors","volume":"66","author":"Stice J.","year":"1991","journal-title":"The Accounting Review"},{"key":"e_1_2_8_82_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1099-1123.2011.00441.x"},{"key":"e_1_2_8_83_1","doi-asserted-by":"publisher","DOI":"10.1016\/S0304-405X(98)00032-4"},{"key":"e_1_2_8_84_1","doi-asserted-by":"publisher","DOI":"10.1023\/A:1009688619882"},{"key":"e_1_2_8_85_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jaccpubpol.2004.12.007"},{"key":"e_1_2_8_86_1","doi-asserted-by":"publisher","DOI":"10.2307\/1251450"},{"key":"e_1_2_8_87_1","doi-asserted-by":"publisher","DOI":"10.1002\/(SICI)1097-0266(199704)18:4<303::AID-SMJ869>3.0.CO;2-G"},{"key":"e_1_2_8_88_1","doi-asserted-by":"publisher","DOI":"10.1086\/467051"},{"key":"e_1_2_8_89_1","doi-asserted-by":"publisher","DOI":"10.2307\/2491405"},{"key":"e_1_2_8_90_1","volume-title":"Econometric analysis of cross section and panel data","author":"Wooldridge J. M.","year":"2002"}],"container-title":["International Journal of Auditing"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/api.wiley.com\/onlinelibrary\/tdm\/v1\/articles\/10.1111%2Fijau.12148","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/onlinelibrary.wiley.com\/doi\/pdf\/10.1111\/ijau.12148","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2023,9,14]],"date-time":"2023-09-14T11:09:55Z","timestamp":1694689795000},"score":1,"resource":{"primary":{"URL":"https:\/\/onlinelibrary.wiley.com\/doi\/10.1111\/ijau.12148"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2019,2,14]]},"references-count":89,"journal-issue":{"issue":"1","published-print":{"date-parts":[[2019,3]]}},"alternative-id":["10.1111\/ijau.12148"],"URL":"https:\/\/doi.org\/10.1111\/ijau.12148","archive":["Portico"],"relation":{},"ISSN":["1090-6738","1099-1123"],"issn-type":[{"value":"1090-6738","type":"print"},{"value":"1099-1123","type":"electronic"}],"subject":[],"published":{"date-parts":[[2019,2,14]]},"assertion":[{"value":"2015-08-10","order":0,"name":"received","label":"Received","group":{"name":"publication_history","label":"Publication History"}},{"value":"2018-11-06","order":1,"name":"accepted","label":"Accepted","group":{"name":"publication_history","label":"Publication History"}},{"value":"2019-02-14","order":2,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}