会计师事务所社会责任信息披露水平及其披露偏好的差异研究

发布时间：2018-04-11 17:08

本文选题：信号传递 + 公共压力　；参考：《中国注册会计师》2017年09期

【摘要】：本文以中国注册会计师协会发布的《2016年会计师事务所综合评价前百家信息》中的会计师事务所为样本,以会计师事务所官网上披露的社会责任信息为数据来源,实证检验了不同特征事务所社会责任信息披露水平和披露偏好的差异。研究结论表明:会计师事务所品牌、规模、盈利能力与会计师事务所社会责任信息披露水平正相关;受到处罚和惩戒的事务所并未披露更多与客户和服务相关的信息,连续多次受到处罚的事务所为了转移公众关注、改善与政府和社区的关系,倾向于增加有助于改善企业形象的社区责任信息披露;从短期来看,高成长的会计师事务所社会责任信息披露水平并未显著高于低成长事务所,从长期来看,高成长的事务所为了拉客户、开拓市场,增加了与客户和服务相关的社会责任信息披露,但是其他责任信息并未显著增加,从而可能影响事务所未来的可持续发展。
[Abstract]:This paper takes the accounting firms published by the China Institute of Certified Public Accountants (CAPA) as a sample in the Top 100 Information for the Comprehensive Evaluation of Accounting firms 2016, and takes the social responsibility information disclosed on the official website of the accounting firms as the data source.The differences of social responsibility information disclosure level and disclosure preference of different characteristic firms are tested empirically.The results show that: the brand, scale and profitability of accounting firms are positively related to the level of social responsibility disclosure of accounting firms; the firms that have been punished and punished have not disclosed more information related to customers and services.In order to divert public attention and improve relations with the government and the community, firms that have been penalized repeatedly tend to increase the disclosure of community responsibility information that helps to improve the corporate image; in the short run,The level of social responsibility information disclosure of high growth accounting firms is not significantly higher than that of low growth firms. In the long run, high growth firms open up markets in order to attract customers.It increases the disclosure of social responsibility information related to customers and services, but other liability information does not increase significantly, which may affect the sustainable development of firms in the future.
【作者单位】：成都理工大学工程技术学院;
【基金】：四川省教育厅人文社科一般项目“不同视角和制度环境下企业社会责任信息披露影响因素研究”(编号:17SB0050)阶段性成果
【分类号】：F233

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