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Cultural rule orientation, legal institutions, and the credibility of corporate social responsibility reports

机译：文化规则定位，法律机构和企业社会责任报告的可信度

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Culture matters forcrediblecorporate social responsibility (CSR) reporting. I show that firms located in countries with stronger cultural rule orientation are more likely to (a) receive assurance on their CSR report, (b) receive assurance from an accounting firm, (c) receive assurance in accordance with an assurance standard, and (d) receive assurance on theirentireCSR report. Path analysis reveals that thedirecteffect of cultural rule orientation is much stronger than itsindirecteffect via legal institutions. I confirm the dominance of the direct effect in a qualitative comparative analysis. The economic significance of the direct effect is identified using probit regression analysis. Endogeneity concerns are addressed in a battery of robustness checks. Overall, the findings of this study provide a nuanced understanding ofhowculture affects credible CSR reporting, which, in turn, has important implications for managers, stakeholders, and policy makers.
机译：文化事项ForcrediBlecorate社会责任（CSR）报告。我展示了文化规则取向的国家的公司更有可能对其CSR报告的收到保证，（b）从会计师事务所获得保证，（c）按照保证标准获得保证，（ d）在他们的rececsr报告上获得保证。路径分析表明，文化规则取向的内向效应远远强于通过法律机构的ITSINDILECTEFFECTED。我确认了在定性比较分析中直接效应的主导地位。使用探测回归分析鉴定了直接效应的经济意义。内能性问题在鲁棒性检查的电池中解决。总体而言，本研究的调查结果为Howculture提供了详细的理解，影响可信的CSR报告，这反过来又对管理人员，利益攸关方和决策者具有重要意义。

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