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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Bibliographic Details
Main Authors: Xingqiang Du, Zhihan Cai, Xinshu Zhang, Yuhui Xie
Format: Article
Language:English
Published: Taylor & Francis Group 2025-02-01
Series:China Journal of Accounting Studies
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Online Access:https://www.tandfonline.com/doi/10.1080/21697213.2025.2467352
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