社会责任信息披露影响审计师收费水平吗?  

Does Social Responsibility Information Disclosure Affect Audit Fees?

作　　者：陈娇娇 白芳玉 CHEN Jiaojiao;BAI Fangyu(School of Accounting, Shandong University of Finance and Economics, Jinan 250014, China;State Grid Liaoning Material Company, Shenyang 110016, China)

机构地区：[1]山东财经大学会计学院,山东济南250014 [2]国家电网辽宁物资公司,辽宁沈阳110016

出　　处：《南京财经大学学报》2020年第1期98-108,共11页Journal of Nanjing University of Finance and Economics

基　　金：山东省自然科学基金面上项目“基于公司风险视角的董监高减持股份行为经济后果研究”(ZR2018MG008);山东省社会科学规划研究青年项目“新时代混改背景下山东省管企业国资监管体制创新研究”(19DJJJ06)。

摘　　要：以2009—2015年沪深两市A股公司为研究对象,考察社会责任信息披露形式与披露的详细程度对审计师收费水平的影响。研究发现:披露社会责任信息的公司支付较高的审计费用;社会责任信息披露越详细,支付的审计费用越高,自愿披露形式弱化两者之间的正向关系,而第三方机构审验强化两者之间的正向关系。扩展社会责任信息披露的治理效应与非财务信息披露经济后果研究,同时为审计收费影响因素研究提供经验证据。监管机构应加强监管并引导公司履行社会责任与信息披露行为,完善社会责任信息披露制度建设。公司应将财务信息与非财务信息组合披露,并聘任独立第三方机构对社会责任信息进行审验,增强披露信息的可信性。审计师应将社会责任报告纳入公司风险评估过程中,并在确定审计收费水平时加以考虑,降低审计风险。Using A-share companies listed in Shanghai and Shenzhen Stock Exchanges during 2009—2015,this paper empirically analyzes impact of form and level of detail of social responsibility information disclosure on audit fees.Results show companies that disclose social responsibility information pay higher audit fees.Audit fees premium associated with more detailed disclosure.Voluntary disclosure forms weaken the positive relationship between them,while third-party institutions examine and strengthen the positive relationship between them.The paper expands the research on governance effects of social responsibility information disclosure and economic consequences of non-financial information disclosure and provides empirical evidence for the study of factors affecting audit fees.Supervisors should strengthen supervision and guidance of corporate social responsibility performance and information disclosure behavior,and improve construction of social responsibility information disclosure system.Companies should disclose financial and non-financial information in combination,and hire independent third-party institutions to review social responsibility information to enhance the credibility of disclosed information.Auditors should incorporate social responsibility reports into the company's risk assessment process and take them into account when determining audit fees to reduce audit risks.

关 键 词：非财务信息 社会责任 信息披露 审计收费 

分 类 号：F830.91[经济管理—金融学]