内部审计能使企业社会责任表现更佳吗?——质量与效率双重视角  

Can Internal Audit Make Corporate Social Responsibility Performance Better?——Dual perspectives of quality and efficiency

作　　者：孙自愿[1] 汪玮 董钰婷 Sun Ziyuan;Wang Wei;Dong Yuting

机构地区：[1]中国矿业大学经济管理学院

出　　处：《审计研究》2024年第1期126-139,共14页Auditing Research

基　　金：国家自然科学基金项目(项目批准号:L2124032);国家社会科学基金后期资助项目(项目批准号:21FGLB017);江苏高校“青蓝工程”资助(批准文件:苏教师函[2022]29号)的资助。

摘　　要：基于质量与效率双重视角,本文检验并分析了内部审计对企业社会责任的影响机制。实证结果表明:内部审计质量可以提高企业社会责任表现,但内部审计效率却与之相反。机制检验发现,管理层过度自信和信息透明度是内部审计影响企业社会责任的潜在渠道,同时内部审计质量能够增强社会责任对企业长期价值的提升作用。基于经济规模和企业内外治理机制的异质性分析表明,企业资源禀赋越强、宏观经济环境越好、董事财会经历越丰富和投资者关注度越高,内部审计质量对企业社会责任表现的提升效应越显著。研究结论补充了内部审计对企业社会责任内在影响机制的经验证据,对提升企业社会责任具有重要的管理启示和实践价值。Based on the dual perspectives of quality and efficiency,the mechanism of internal auditing's impact on corporate social responsibility(CSR)is tested and analyzed in this paper.The empirical results show the following findings.First,internal audit quality can promote CSR performance,but internal audit efficiency does the opposite.Second,the mechanism test finds that internal audit can influence CSR performance through management overconfidence and information transparency.Meanwhile,internal audit quality can contribute to the role of CSR in adding long-term corporate value.Third,heterogeneity analyses based on economic size and internal and external corporate governance mechanisms indicate that when a company enjoys better corporate resources,operates in a better macroeconomic environment,its board directors are more experienced in finance and accounting,or its investors pay more attention to internal audit,the effect of the quality improvement of internal auditing on CSR performance is more pronounced.The findings supplement the empirical evidences on the influence mechanism of internal auditing on CSR,and have important managerial insights and practical values for enhancing CSR performance.

关 键 词：内部审计 审计效率 企业社会责任 

分 类 号：F239.45[经济管理—会计学] F270[经济管理—国民经济]