摘要
外部审计作为重要的公司治理机制,有助于提升企业经济绩效。社会责任报告审计能对企业社会责任信息的披露进行监督约束、风险评估与咨询规划,进而提升信息披露质量。以2010—2013年沪深上市公司为样本进行实证检验后发现,社会责任报告审计显著改善了企业社会责任信息披露质量。进一步研究发现,企业大股东监督力度越强,社会责任报告审计对企业社会责任信息披露质量的促进作用越明显。此外,与国有企业相比,民营企业中大股东监督在更大的程度上增强了社会责任报告审计对企业社会责任信息披露质量的促进作用。
Auditing is one of the most important corporate governance mechanisms and helps to improve firms＇ performance. Social responsibility report auditing positively improves CSR （Corporate Social Responsibility） information quality by supervising, risk evaluation and strategic planning. Data taken from listed firms in Shanghai and Shenzhen stock exchange between 2010 and 2013 indicate that the auditing of CSR report has a significant positive effect on CSR information quality. Further- more, the positive effect of CSR report auditing on CSR information quality is greater when the large shareholder has a greater supervision motivation. Moreover, the supervision of large shareholders is more effective in private enterprises than in SOEs, which means large shareholders in private enterprises helps to strengthen the CSR report auditing effectiveness in greater extend. This article is of great significance in promoting the theoretical and practical development of CSR report auditing.
出处
《审计与经济研究》
CSSCI
北大核心
2016年第6期46-56,共11页
Journal of Audit & Economics
基金
国家自然科学基金重点项目(71232004)
国家自然科学基金青年项目(71102063)
国家自然科学基金面上项目(71572019)
重庆市研究生科研创新项目(CYB16001)
中央高校基本科研业务费重大项目(106112015CDJSK02XK12、106112016CDJXY020003)
关键词
社会责任报告审计
大股东监督
产权性质
CSR信息披露质量
外部审计
公司治理
审计文化
审计质量
企业社会责任
CSR报告审计
social responsibility report auditing
large shareholder＇s supervision
nature of property right
CSR information disclosure quality
external audit
corporate governance
audit culture
audit quality
corporate social responsibility
CSR report auditing
