企业社会责任表现、媒体关注与审计收费

Corporate Social Responsibility Performance,Media Attention and Auditing Charges

以2012—2018年沪深A股上市公司为样本,实证研究了企业社会责任表现、媒体关注与审计收费的关系。通过研究发现企业社会责任履行状况越好,审计收费越高,且媒体关注能够正向调节企业社会责任表现与审计收费的正向关系,即二者关系会随着被审计单位被负面报道数量的增加而提升得更加显著。这说明企业履行社会责任往往是出于战略动机或“对冲动机”,通过履行更多的社会责任来对冲市场的消极影响,而注册会计师能够识别企业这一动机导致审计师在审计定价谈判过程中会要求更多的费用溢价作为补偿,并最终表现为审计收费的提高。

Based on the samples of Shanghai and Shenzhen A-share listed companies from 2012 to 2018,this paper empirically tests the relationship among corporate social responsibility performance,media attention and auditingcharges.Through the research,it is found that the better the corporate social responsibility performance is,the higher the auditingcharges are.Moreover,media attention can positively regulate the positive relationship between corporate social responsibility performance and auditingcharges,that is,such a relationship between the two will be more obvious with the increase of negative reports about the auditees.This shows that the motivation for enterprises to perform their corporate social responsibilities is usually a strategic motivation or"hedging motivation",where their negative impactsin the markets are hedged by performing more social responsibilities.However,the auditors can identify this motivation of the enterprises,which will lead to a situation in which the auditors will ask for ahigher premium of charges as compensationin the process of audit pricing negotiations.As a result,this will reflect the fact that the auditingcharges are increased.