企业社会责任与审计收费关系研究

An Analysis of Corporate Social Responsibility and Audit Fees

以2012—2018年度纳入“润灵环球责任评级(RKS)体系”评级系统的上市公司为样本,研究企业社会责任表现与审计收费的关系。研究发现:企业社会责任表现与审计收费正相关,在经过更换被解释变量的衡量方法、解释变量滞后一期以及工具变量法等稳健性检验后,主结论不变;进一步分析发现,企业社会责任表现对审计收费的正向关系仅在“四大”、内部控制质量高以及产品市场势力强的样本中显著。

This paper studies the relationship between corporate social responsibility performance and audit fees by taking listed companies included in the“Runling Global Responsibility Rating(RKS)”rating system from 2012 to 2018 as samples.The study found that the performance of corporate social responsibility is positively correlated with audit fees,and the main conclusions remain unchanged after the replacement of the measurement method of the explained variables,the one-period lag of the explanatory variables and the instrumental variable method.After further analysis,it is found that the positive relationship between corporate social responsibility performance and audit fees is only significant in the samples of“big four”,high quality of internal control and strong product market power.