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At another level, social audit engages managers or planners with communities in ways that detract from business as usual.
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Kypri and colleagues (2009) compared a two-dose PFI to assessment-only among Australian college students who scored 8 or more on the AUDIT and engaged in at least one occasion of heavy episodic consumption over the previous 4 weeks.
He said the company had also narrowed its vendor base, conducted more than 60 compliance audits and engaged with NGOs, and said it would be willing to talk to Oxfam about their suggestions.
And the granular data enables M&S to go beyond basic auditing to engage in a new kind of conversation with suppliers.
Big4 is also integrated as some studies, e.g., Richardson et al. (2013), have found an association with the level of corporate tax aggressiveness and the engaged audit firm.
I also run a time-series based change analysis for tax certified individual auditor changes when the engaged audit firm remains to be the same.
Given the increasing frequency of such events–and the potential damage wreaked upon reputations and balance sheets–executives, boards of directors and audit committees are engaging in assessments of a company's ability to rapidly and accurately understand the situation in response to legal inquiries.
Further, it asserts, the firm "failed to conduct independent audits on the 17 Parmalat subsidiaries which it was engaged to audit" from 1999 to 2003, "but rather participated in the falsification of audit confirmation documents".
When Facebook finally acknowledged that Cambridge Analytica was using Facebook data it had obtained surreptitiously, the company's response was not to alert its users or audit its partners or engage in any sort of meaningful reform.
This samples size results from the fact that, apart from the same sample requirements set like for the original sample, companies which engage different audit firms for their individual and consolidated financial statements are excluded from the analyses since another engagement partner from another audit firm might distract the association found for the observed engagement partner.
This is the real science of epidemiology in social audit: understanding, enabling and engaging dimensions and understand how these might affect measurement, and how they might be part of the solution to whatever problem the social audit measures.
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Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com