Corporate social responsibility and corporate tax avoidance: The channel effect of consumer awareness
研究了企业社会责任评级与企业避税之间的关系，发现消费者意识会削弱两者间的正向关联，支持CSR的风险管理观点，并表明消费者意识可作为行为干预和治理机制减少企业虚伪行为。
Abstract This paper investigates the relationship between corporate social responsibility (CSR) and corporate tax avoidance and the impact of consumer awareness on the constructs. We show that consumer awareness has the effect of decreasing the positive relation between CSR ratings and tax avoidance levels. Our findings are robust to various measures of our constructs. Collectively, the findings of this study lend credence to the risk‐management view of CSR and demonstrate that consumer awareness acts as a behavioral intervention and governance mechanism to help mitigate corporate hypocrisy.