南京工业大学学报（社会科学版）2019，Vol.18Issue(1)：65-77,13.
经营开放性、企业社会责任报告披露质量与审计收费
On Quality of Social Responsibility Report Disclosure, Open Management and Audit Fees
摘要
Abstract
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.关键词
经营开放性/审计收费/对外收入占比/外资占比/跨省(区域)经营/企业社会责任分类
管理科学引用本文复制引用
唐勇军,李鹏..经营开放性、企业社会责任报告披露质量与审计收费[J].南京工业大学学报（社会科学版）,2019,18(1):65-77,13.基金项目
国家社会科学基金项目"基于流域生态系统管理的自然资源资产负债表编制与应用研究"(15BGL054) （15BGL054）
国家社会科学基金项目"企业环境资源与价值报告"(14AGL011) （14AGL011）
