市场化进程下企业社会责任披露质量与审计质量

Corporate Social Responsibility Disclosure Quality and Audit Quality in the Process of Marketization

随着经济的不断发展,社会公众对企业的社会责任披露要求越来越高。以2011-2016年中国沪深A股上市并公布企业社会责任报告的公司作为研究对象,进行实证分析。研究发现,企业社会责任披露质量与审计质量成正相关关系。将市场化程度作为调节变量,发现在市场化程度较高的地区,企业社会责任披露质量越高,审计质量越高;考虑到产权性质与事务所规模,与国有企业和被四大会计师事务所审计的企业相比,非国有企业和被非四大审计的企业所处的市场化进程越高,企业社会责任披露质量越高,审计质量越高。

With the continuous development of economy,the social public has higher and higher requirements on the disclosure of social responsibility of enterprises. Companies listed on Shanghai and Shenzhen A-shares of China and publishing corporate social responsibility reports between 2011 and 2016 are taken as the objects of an empirical study in this paper. The study found that corporate social responsibility disclosure quality is positively correlated with audit quality. In addition,taking marketization as a moderator variable,the paper found that in areas with higher degree of marketization,the corporate social responsibility disclosure quality and the audit quality are better. In view of the nature of property right and firm size and compared with state-owned enterprises and the enterprises audited by big four accounting firms,the higher the marketization of non-state-owned enterprises and those audited by the non-big-four accounting firms is,the higher the quality of corporate social responsibility disclosure and the audit quality will be.