دانلود رایگان مقاله انگلیسی گزارش دهی مسئولیت اجتماعی داوطلبانه و حسابرسی مالی در چین - الزویر 2017

عنوان فارسی
گزارش دهی مسئولیت اجتماعی داوطلبانه و حسابرسی مالی در چین
عنوان انگلیسی
Voluntary Corporate Social Responsibility Reporting and Financial Statement Auditing in China
صفحات مقاله فارسی
0
صفحات مقاله انگلیسی
39
سال انتشار
2017
نشریه
الزویر - Elsevier
فرمت مقاله انگلیسی
PDF
کد محصول
E6310
رشته های مرتبط با این مقاله
حسابداری
گرایش های مرتبط با این مقاله
حسابرسی و حسابداری مالی
مجله
مجله حسابداری و اقتصاد معاصر - Journal of Contemporary Accounting & Economics
دانشگاه
Department of Accounting - Deakin Business School - Deakin University - Australia
کلمات کلیدی
مسئولیت اجتماعی شرکت، هزینه حسابرسی، کیفیت درآمد، افشای CSR، خطر حسابرسی
۰.۰ (بدون امتیاز)
امتیاز دهید
چکیده

Abstract


This study finds a positive association between voluntary corporate social responsibility (CSR) reporting and audit fees in China. In contrast to prior research from the US, CSR reporting in China is associated with greater earnings management. Results suggest that Chinese firms use CSR reporting as a strategic device for window dressing, and that auditors charge higher fees in response to heightened audit risk and greater audit effort. Further, the positive effects of CSR reporting on audit fees and earnings management are more significant for non-state-owned enterprises (non-SOEs) than for state-owned enterprises, which suggests that non-SOEs have not fully embraced the principles of CSR and essentially use CSR reporting to create the appearance of legitimacy. In additional tests, we find that non-SOEs with more highly rated CSR performance or longer CSR reports are associated with lower audit fees and less earnings management.

نتیجه گیری

7. Summary and conclusion


This study investigates the association between voluntary of CSR reporting and audit fees in China. Building on Chen et al. (2016), who find a positive association between CSR reporting and audit fees in the US, and on the unique institutional environment in China where CSR reporting is in the early stage of development, we propose two competing theories that both lead to a positive relationship between voluntary CSR disclosure and audit fees. The complementary argument, adopted by Chen et al. (2016), suggests that stakeholderoriented firms which commit more resources to higher quality audits improve the credibility of voluntary CSR reports and render those reports more informative and reliable to investors. The audit-risk perspective contends that voluntary CSR disclosure is used by some firms as a strategic device for window dressing, and that these firms are therefore more likely to be associated with higher audit fees because of higher perceived audit risk.


بدون دیدگاه