【摘要】 企业社会责任履行及披露已受到许多学者和实践者的关注,已日益成为市场竞争环境中企业文化的一部分。本文以深沪两市2008~2011年披露社会责任报告的A股上市公司为研究对象,检验了社会责任表现、报告鉴证对审计的影响,研究发现,社会责任表现较好的公司,注册会计师要求的审计费用较低;报告鉴证并没有增加社会责任表现和审计定价之间的反向关系。因此,我国应该对社会责任报告鉴证的机构、鉴证报告的格式及内容进行规范。更多还原

【Abstract】 Corporate social responsibility(CSR) performance and disclosure have been concerned about by researchers and regulators, and have become a part of corporate culture. Using the listed companies that disclosed CSR reports from 2008 to 2010 as the sample, we examined the effect of CSR performance and report attestation in audit pricing. We found that good CSR performance is associated with a lower audit pricing, and report attestation cannot increase the fee-decreasing effect of CSR performance. Therefore, we suggest that China should regulate attestation organizations, contents and formats of CSR report.更多还原