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The audit expectations gap: mitigating information asymmetries and corporate social responsibility as a signaling device

Ojo, Marianne and Ali, Azham and Lee, Teck Heang and Mohamad, Rosli and Mohamad Yusof, Nor Zalina (2016) The audit expectations gap: mitigating information asymmetries and corporate social responsibility as a signaling device. In: Analyzing the Relationship between Corporate Social Responsibility and Foreign Direct Investment. IGI Global, pp. 162-189. ISBN 9781522503057

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Abstract

Corporate Social Responsibility necessitates effective engagement of stakeholders and investors – both at local and international levels. As well as demonstrating that changes in perceptions do not warrant an internship program as a means of reducing the audit expectations gap as misperceptions are still found among respondents on issues of auditing after the completion of the internship program, this chapter will seek to demonstrate why Corporate Social Responsibility endeavors which focus on the mitigation of information asymmetries between the management of an enterprise and local and international investors, also translates to effective corporate social responsibility reporting – in the sense that the engagement of stakeholders - facilitated primarily through legal and ethical responsibilities, ultimately results in the realization of economic and philanthropic responsibilities.From an economic perspective, the mitigation of information asymmetries and systemic risks, without doubt, constitutes the most important of rationales or other objectives that could be presented.

Item Type: Book Section
Subjects: Q Science > QA Mathematics > QA75 Electronic computers. Computer science
Divisions: School of Computing
Depositing User: Mr. Rosli Mohamad
Date Deposited: 18 Jan 2017 04:25
Last Modified: 18 Jan 2017 04:25
URI: https://repo.uum.edu.my/id/eprint/20657

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