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Waymond Rodgers ORCID logo, Helen Choy, Andres Guiral ORCID logo


This research paper supports the notion that the independent auditing function tied to corporate board actions can influence accountability of corporate social responsibility strategy and implementation. These issues are instrumental in that stakeholders that includes shareholders, analysts, regulators, activists, labor unions, employees, community organizations, and the news media are requesting that firms be accountable not only for their own performance but for the performance of their entire supply chain, and for an ever-changing set of ethical issues. We present a Throughput Model that depicts independent auditors’ reporting to firms’ board of directors may improve its market valuation against the backdrop of an ever more complex global economy with continuing economic, social and environmental inequities.

Keywords: Board of Directors, Auditing, CSR, Stakeholders

How to cite this paper: Rodgers, W., Choy, H., Guiral, A. (2007). Independent auditing involvement with corporate governance issues. Corporate Ownership & Control, 5(1), 24-30.