公司社会责任对审计收费与审计意见影响的实证研究  

An Empirical Study of the Influence of Corporate Social Responsibility on Audit Fees and Audit Opinions

作　　者：韩文才[1] 汤琦瑾[2] 

机构地区：[1]国家开发银行青海省分行,青海西宁810000 [2]新疆财经大学研究生处,新疆乌鲁木齐830012

出　　处：《新疆财经》2013年第5期30-38,共9页Finance & Economics of Xinjiang

基　　金：新疆维吾尔自治区科技厅软科学项目"新疆上市公司控股股东资产注入实证研究"(201242179)

摘　　要：本文利用2011年沪深两市上市公司发布的社会责任报告,对社会责任信息进行定量化的基础上,实证研究了审计师是否会对被审计单位的社会责任信息做出反应,以及如何做出反应。研究结果表明,公司社会责任履行情况会影响审计收费,且社会责任信息披露越充分,越有利于降低审计师收费;相比没有发布社会责任报告的公司,审计师对独立发布社会责任报告的公司出具持续经营审计意见的可能性会更低。This paper, using the quantized CSR information from 2011 year＇s social responsibility report form HU and SHEN stock market, makes an empirical study of whether the auditor will be responding to social responsibility information of the audited entity and how to respond. The results shows that disclosing of corporate social responsibility will affect audit fees, and social re- sponsibility information disclosing directly related to the decrease in auditors fees; Compared to companies without issued social responsibility report, auditors are less likely to issue going - concern audit opinions to the company that published independent social responsibility information report.

关 键 词：公司社会责任 审计费用 持续经营审计意见 

分 类 号：F239.47[经济管理—会计学]