Description of Invention
Based on the Malaysian market, this study investigates the connection between CSR (Corporate Social Responsibility) performance and audit fee. The analysis of 51 publicly traded Malaysian companies from 2012 to 2020 reveals a favourable association between audit fees and CSR performance. The evidence points to ethical firms demanding reliable financial reporting and prepare to pay more for a high-quality audit. The results of this study aims to offer insights to policymakers about Malaysia's sustainability reporting environment.