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Liu, H., Xu, N. and Shi, S.H. (2015) The Role of “Double-Edged Sword” in Internal Control-Based on Budget Execution and Budget Relaxation. Management World, 12, 130-145.

has been cited by the following article:

• TITLE: Internal Control, Double Agency Costs and Corporate Social Responsibility

  AUTHORS: Junbao Yang

  KEYWORDS: Internal Control, Corporate Social Responsibility, Double Agency Costs, Mediating Effect, Corporate Governance

  JOURNAL NAME: Open Journal of Social Sciences, Vol.7 No.9, September 20, 2019

  ABSTRACT: With the development of economy, corporate social responsibility has been paid more and more attention. This paper examines the relationship between internal control and corporate social responsibility, and examines whether double agency costs act as intermediary roles. The research results show that effective internal control can improve the performance of corporate social responsibility and reduce the double agency costs. The first type of agency cost plays a part of intermediary role in the relationship between internal control and corporate social responsibility, while the second type of agency cost has no intermediary role.