Philanthropy, audit firms culture and auditor independence

Yiling Zhang; Lang Wei

PLOS ONE · 2022-11-10
Research article · Version of record · CC BY 4.0 · 9,718 words

Original source: Volume 17 · Issue 11 · e0277567

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Title: Philanthropy, audit firms culture and auditor independence
Human authorship: Yiling Zhang; Lang Wei
Source: Complete manuscript edition 2026-10-29
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Original authors / creators: Yiling Zhang; Lang Wei
Original publication: PLOS ONE · Public Library of Science · 2022-11-10
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doi:10.1371/journal.pone.0277567
License & retained notices: CC BY 4.0
© 2022 Zhang, Wei
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This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. Article-specific license href: http://creativecommons.org/licenses/by/4.0/
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Evidence limits: Historical Chinese audit observations; philanthropy is a culture proxy and reporting outcomes are indirect indicators. Association does not establish charitable giving causes independence or identify individual auditor quality.
Retraction / correction check: No article-specific correction, expression of concern or retraction identified on 2026-10-29. Retrieved publisher HTML and XML plus Crossref work relations and update fields; publisher notice-link inspection found only generic notices-policy navigation. Bounded source checks, not exhaustive registry clearance or human review. Checked 2026-10-29.
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