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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/159649


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/159649


    Title: The unintended consequences of targeted poverty alleviation: Evidence from China
    Authors: 游柏祥
    Yu, Po-Hsiang;Zhou, Jing;Jiu, Lili;Tang, Oupin
    Contributors: 會計系
    Keywords: Targeted Poverty Alleviation;Modified Audit Opinions;Operating Performance;Audit risk
    Date: 2025-04
    Issue Date: 2025-09-24 09:54:16 (UTC+8)
    Abstract: This study examines the effect of corporate targeted poverty alleviation (TPA) activities endorsed by Chinese governments on audit outcomes. We find that firms engaging in TPA activities are less likely to receive modified audit opinions (MAOs) relative to those without TPA activities and more TPA investments induce less MAO issuance, documenting an unintentional beneficial consequence of TPA. These findings are robust to a battery of sensitivity tests, including addressing endogeneity issues and ruling out the alternative explanation. Our cross-sectional results show that the negative relation between TPA and MAOs is more significant for firms audited by non-industry specialists and short-tenure auditors, non-state-owned enterprises (non-SOEs), and labor-intensive firms. We perform the mediation analyses and identify three potential channels- improved operating performance, enhanced information disclosure quality, and elevated reputation- through which TPA engagements influence the likelihood of receiving MAOs. Moreover, we find industrial development TPA has a more pronounced effect on audit outcomes due to its positive impact on firms’ business operations. Overall, our research documents an unintended consequence of firms’ TPA initiatives in mitigating audit risk. As a vital facet of policy-oriented CSR, TPA engagements exhibit unique characteristics compared to other CSR perspectives. Given its economic relevance and political features, our study contributes to this stream of research and offers implications for TPA initiatives.
    Relation: Journal of Contemporary Accounting & Economics, Vol.21, No.1, 100450
    Data Type: article
    DOI 連結: https://doi.org/10.1016/j.jcae.2024.100450
    DOI: 10.1016/j.jcae.2024.100450
    Appears in Collections:[會計學系] 期刊論文

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