摘要
选取2015—2020年和讯网发布企业社会责任评分的上市公司为样本,实证检验了企业社会责任履行与注册会计师审计风险之间的关系。研究发现,企业社会责任履行越好,审计风险越低,且内部控制在其中发挥了部分中介作用;进一步研究发现,会计稳健性会增强企业社会责任履行对审计风险的抑制作用。通过替换控制变量和解释变量以及两阶段最小二乘法和倾向得分匹配法进行检验,结论依旧稳健。异质性分析表明,两职分离的企业履行社会责任对审计风险抑制作用更显著,会计稳健性的调节作用在非国有企业和小规模企业中更显著。
This paper takes listed companies with CSR scores released by Hexun.Com from 2015 to 2020 as the initial sample to empirically study.This paper found that the better the corporate social responsibility performance,the lower the audit risk;The internal control played a partial intermediary role;Accounting conservatism enhanced the impact of corporate social responsibility performance on audit risk.The endogenous test was carried out by the substitution variable method,the two-stage least squares(2SLS)method and the propensity score matching(PSM)method,and the results were still robust.The heterogeneity analysis shows that the social responsibility of the two-job-separated firms is more effective in restraining audit risk,and the moderating effect of accounting conservatism is more significant in non-state-owned enterprises and small-scale enterprises.
作者
张月玲
生华
唐正
ZHANG Yue-ling;SHENG Hua;TANG Zheng(School of Economics and Management,Shandong University of Science and Technology,Qingdao Shandong 266590)
出处
《湖南财政经济学院学报》
2023年第2期75-86,共12页
Journal of Hunan University of Finance and Economics
基金
国家社会科学基金项目“数字技术赋能产业链‘链主’企业生态主导力提升机理与路径研究”(项目编号:22BGL031)。
关键词
企业社会责任履行
内部控制
审计风险
会计稳健性
corporate social responsibility fulfillment
internal control
audit risk
accounting conservatism
