经营开放性、企业社会责任报告披露质量与审计收费

摘要

This paper takes the listed companies that have disclosed social responsibility reports in Shanghai and Shenzhen in 2012-2016 as samples, and explores how the open economy affects audit fees.The results show that there is a significantly positive correlation between management openness and audit fees.The proportion of external income, foreign investment can effectively promote the quality of corporate social responsibility information disclosure, while accounting firms tend to conduct more auditing procedures to test enterprises with better performances on social responsibility or higher quality of social responsibility disclosure and thus increasing their audit fees.There is some correlation between provincial (regional) operation and the disclosure of corporate social responsibility reports, but the regression results are not significant.Group test found intermediary effect of the quality of social responsibility information disclosure between the proportion of external income and audit fees.The effect is more significant in private enterprises.%以2012—2016年沪深两市披露社会责任报告的上市公司为样本,引入企业社会责任报告披露质量这一中介变量,探究经营开放性如何影响审计收费.结果表明:企业社会责任报告披露质量与审计收费存在显著正相关关系;经营开放性与审计收费之间存在显著正相关关系;对外收入占比、外资占比能够有效促进企业社会责任信息披露质量的提高,企业是否跨省(区域)经营与企业社会责任报告披露质量有一定相关性,但回归结果不显著.分组检验发现:企业社会责任报告披露质量在对外收入占比与审计收费间起中介作用,在外资持股比例与审计收费间起部分中介作用;而且,中介作用在民营企业组更加显著,在国有企业组不显著.