This study examines the effect of Corporate Social Responsibility (CSR) on Audit Fees for companies in Southeast Asia (2013-2021). CSR is measured by five dimensions (Community, Employee, Environment, Governance, Overall). The results show that CSR generally has a positive effect on audit fees. This positive relationship can be explained from two perspectives: opportunistic (CSR as a cover for financial statement manipulation) or operational complexity (CSR activities increase transactions and assets, requiring more extensive audits). The consistency of results for firms not associated with the Panama Papers strengthens the argument that operational complexity is the main driver of this relationship.
