Business Commons^™

Corporate Social Responsibility Takes Flight: An Exploration Of Airline Industry Csr Reporting Practices, Anna Yowell

Accounting Undergraduate Honors Theses

Corporate social responsibility reporting, or CSR, has become a way for companies to regain the trust of the public by disclosing how the firm is doing business while being mindful of the community where it operates. The value of responsibility reporting lies in the usefulness of its users; then, it is important for companies to understand how the consumers, often current or prospective shareholders, are understanding their reporting practices.

This thesis presents an overview of how corporate social responsibility disclosures to the public have evolved over a span of four years, 2016 to 2019, through a sample of commercial airlines. …

Retain Or Rotate: Outcomes Of Frequent Auditor Switching, Ryan Decker

Accounting Undergraduate Honors Theses

Regulators continue to debate the effectiveness of mandatory auditor rotation versus mandatory auditor retention in improving audit quality. Recent regulation in the European Union mandates auditor rotation, but if companies choose a more-lenient auditor with each switch, frequent switching could impair audit quality. I examine whether more-frequent switching leads to an increase in aggressive reporting and evaluate its effect on audit quality and audit attention. I find that audit quality decreases as the number of switches increases, with the results being driven mainly by switches between non-Big 4 audit firms. I also find that frequently switching between non-Big 4 auditors …