企业社会责任信息披露、信息透明度与审计决策

CSR Disclosure,Transparency and Audit Decision-Making

本文以2016-2021年制造业数据为样本,分析企业社会责任信息披露强度对审计收费的影响,并进一步探讨会计信息透明度的中介效应及会计稳健性的调节作用。研究发现,企业社会责任信息披露强度会显著降低审计收费;同时企业信息披露强度通过会计信息透明度影响审计收费。进一步研究发现,会计稳健性在企业信息透明度对审计收费的影响中发挥调节作用。本文提出企业应积极承担社会责任并披露相关信息;审计师要保持职业怀疑,坚持质量导向原则;政府等监管层积极完善社会责任信息披露框架,激发企业进行信息披露的自主性等建议。

This paper takes the manufacturing data from 2016 to 2021 as a sample to analyze the impact of CSR information disclosure intensity on audit fees.The intermediary effect of accounting information transparency and the moderating effect of accounting soundness are further discussed.The study found that The intensity of CSR information disclosure will significantly reduce audit fees;At the same time,the intensity of enterprise information disclosure affects audit decisions through the transparency of accounting information;The higher the intensity of information disclosure of an enterprise,the higher the quality of information disclosure and the higher the transparency of information,and the lower the costs and risks borne by auditors,which is reflected in the reduction of audit fees.