The price of employee-related CSR deficiencies: evidence from peer auditor death
Drawing on the post-trauma growth theory, this study examines whether peer auditor death, a proxy for extreme employee-related CSR deficiencies, affects auditor exit from the auditing industry. Using a sample from the Chinese auditing market during over 2010–2019, our findings reveal that peer audit...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2025-02-01
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| Series: | China Journal of Accounting Studies |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/21697213.2025.2467352 |
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| author | Xingqiang Du Zhihan Cai Xinshu Zhang Yuhui Xie |
| author_facet | Xingqiang Du Zhihan Cai Xinshu Zhang Yuhui Xie |
| author_sort | Xingqiang Du |
| collection | DOAJ |
| description | Drawing on the post-trauma growth theory, this study examines whether peer auditor death, a proxy for extreme employee-related CSR deficiencies, affects auditor exit from the auditing industry. Using a sample from the Chinese auditing market during over 2010–2019, our findings reveal that peer auditor death is significantly positively associated with auditor exit from the auditing industry. Moreover, our findings are robust to a variety of sensitivity tests using alternative proxies for peer auditor death and auditor exit. Besides, the relation between peer auditor death and audit exit is more pronounced for disease-related auditor death, longer-tenured deceased (dead) auditors, audit offices with high workload, younger auditors, and audit offices in provinces with higher marketisation indexes. Lastly, peer auditor death leads to an increase in auditor resignation at the audit office level and a decreased likelihood that auditors exiting from the auditing industry serve as top managers in listed firms. |
| format | Article |
| id | doaj-art-2a2c98b74146440ca4c8bfec29a4abfe |
| institution | DOAJ |
| issn | 2169-7213 2169-7221 |
| language | English |
| publishDate | 2025-02-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | China Journal of Accounting Studies |
| spelling | doaj-art-2a2c98b74146440ca4c8bfec29a4abfe2025-08-20T03:05:22ZengTaylor & Francis GroupChina Journal of Accounting Studies2169-72132169-72212025-02-0113010.1080/21697213.2025.2467352The price of employee-related CSR deficiencies: evidence from peer auditor deathXingqiang Du0Zhihan Cai1Xinshu Zhang2Yuhui Xie3Center for Accounting Studies, Accounting Department, Xiamen University, Xiamen, Fujian, ChinaSchool of Management, Xiamen University, Xiamen, ChinaAccounting Department, Xiamen University, Xiamen, ChinaAccounting Department, Xiamen University, Xiamen, ChinaDrawing on the post-trauma growth theory, this study examines whether peer auditor death, a proxy for extreme employee-related CSR deficiencies, affects auditor exit from the auditing industry. Using a sample from the Chinese auditing market during over 2010–2019, our findings reveal that peer auditor death is significantly positively associated with auditor exit from the auditing industry. Moreover, our findings are robust to a variety of sensitivity tests using alternative proxies for peer auditor death and auditor exit. Besides, the relation between peer auditor death and audit exit is more pronounced for disease-related auditor death, longer-tenured deceased (dead) auditors, audit offices with high workload, younger auditors, and audit offices in provinces with higher marketisation indexes. Lastly, peer auditor death leads to an increase in auditor resignation at the audit office level and a decreased likelihood that auditors exiting from the auditing industry serve as top managers in listed firms.https://www.tandfonline.com/doi/10.1080/21697213.2025.2467352Peer auditor deathauditor exitemployee-related CSR deficienciespost-trauma growth theory |
| spellingShingle | Xingqiang Du Zhihan Cai Xinshu Zhang Yuhui Xie The price of employee-related CSR deficiencies: evidence from peer auditor death China Journal of Accounting Studies Peer auditor death auditor exit employee-related CSR deficiencies post-trauma growth theory |
| title | The price of employee-related CSR deficiencies: evidence from peer auditor death |
| title_full | The price of employee-related CSR deficiencies: evidence from peer auditor death |
| title_fullStr | The price of employee-related CSR deficiencies: evidence from peer auditor death |
| title_full_unstemmed | The price of employee-related CSR deficiencies: evidence from peer auditor death |
| title_short | The price of employee-related CSR deficiencies: evidence from peer auditor death |
| title_sort | price of employee related csr deficiencies evidence from peer auditor death |
| topic | Peer auditor death auditor exit employee-related CSR deficiencies post-trauma growth theory |
| url | https://www.tandfonline.com/doi/10.1080/21697213.2025.2467352 |
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