This study examines the relationship between audit quality (AQ) and corporate social responsibility disclosure (CSRD) in manufacturing firms listed in Arab stock exchanges. The sample consists of 224 firm-year observations from eight countries. To measure CSRD, the study develops a checklist of items based on four dimensions of CSR, and the presence of Big4 auditors’ measures AQ. The results show a positive and significant relationship between AQ and CSRD, indicating that firms audited by Big4 firms tend to have higher levels of CSRD than those audited by non-Big4 firms. These findings highlight the importance of high-quality auditing and assurance services in promoting responsible business practices and enhancing CSRD.

عنوان المؤتمر

Artificial Intelligence and Economic Sustainability in the Era of Industrial Revolution 5.0

دولة المؤتمر

فلسطين

تاريخ المؤتمر

1 مايو، 2023 - 1 مايو، 2023

راعي المؤتمر

An-Najah National University