身不由己还是心甘情愿:社会责任报告鉴证决策的事件史分析

“Involuntary” or “Voluntary”: An Event History Analysis of Decision-making in Corporate Social Responsibility Report Assurance

本文依托新制度主义的制度同形理论,采用事件史分析的方法,研究影响我国企业社会责任报告鉴证决策的制度因素及其动态演变过程。基于我国2003-2013年上市公司的大样本数据,我们发现,行业协会的倾向性态度、对同行业领先者的模仿以及财务审计师的鉴证业务能力是显著推动企业选择社会责任报告鉴证的三个制度因素。本研究从制度理论和事件史分析方法上为认识企业决策行为提供了新的理论视角和研究方法。

Based on institutional isomorphism theory of new institutionalism and the methodology of event history analysis,this paper explores the institutional factors that influencing the decision-making in corporate social responsibility report assurance and its dynamic evolution. The empirical analysis of Chinese listed firms from 2003-2013 shows that: Industry associations' tendentious attitude,mimicry of industry leaders,and auditor's assurance capability influence the decision-making in corporate social responsibility report assurance significantly. This study provides a new theoretical perspective of institutional isomorphism,and a new research methodology of event history analysis,for understanding the behavior of corporate decision-making.