社会责任信息披露对审计风险的影响研究

发布时间：2018-03-24 15:32

本文选题：企业社会责任　切入点：信息披露水平　出处：《辽宁大学》2016年硕士论文

【摘要】：近几年来由企业造成的环境污染案件频频发生,由此造成的后果也越来越严重,给国家、社会和人民造成了严重的影响,这在一定程度上反映了目前我国企业的社会责任意识还比较淡薄。当企业发生环境污染等类似问题时,利益相关者将会蒙受重大损失。当注册会计师接受委托对其进行审计时,必定不会置这种情况于不顾,他们需要根据企业的真实情况计划审计程序和方法,获取充分适当的审计证据,出具恰当的审计报告,注册会计师出具的审计报告会影响报表信息使用者对该企业财务报表的信赖程度。但是注册会计师只能合理保证而不能绝对保证能够识别出财务报告中所有的错误和舞弊,因此审计风险总是存在的。基于以上原因,本文对企业社会责任信息披露与审计风险之间的关系进行研究。采用目前比较主流的实证研究的方法,样本数据选取2012-2014年发布社会责任报告的沪深A股上市公司,对样本数据作出一定处理后,最后得到1696家有效样本数据。第一部分阐述了文章的研究背景及意义、文献综述、研究内容及方法和文章的创新之处,从宏观上指导论文以下部分的写作。第二部分首先对企业社会责任和审计风险的概念进行界定,其次结合利益相关者理论、社会责任理论、信号传递理论阐明与企业社会责任信息披露相关的理论基础,为后面的研究做理论铺垫。第三部分对我国企业社会责任信息披露的现状进行分析,并详细阐述其与审计风险的关系。第四部分为实证研究设计,主要包括研究假设、模型构建和变量选取、样本选择和数据来源,该部分为下一步的实证分析做铺垫。第五部分从描述性统计、相关性以及多元回归三个方面来对实证结果进行分析。第六部分是文章的研究结论及建议,首先归纳文章的主要结论,其次针对完善我国企业社会责任信息披露以及降低审计风险提出相应的对策、建议。通过研究发现,企业社会责任信息披露整体水平与注册会计师审计风险正相关,与假设相反。企业社会责任信息披露内容性水平和形式性水平与注册会计师审计风险负相关,与假设一致。此外,企业规模和盈利能力也与注册会计师审计风险负相关。
[Abstract]:In recent years, environmental pollution cases caused by enterprises have occurred frequently, and the consequences have become more and more serious, which have had a serious impact on the country, society and people. To some extent, this reflects the weak sense of social responsibility of enterprises in China. When similar problems such as environmental pollution occur in enterprises, stakeholders will suffer heavy losses. When certified public accountants are commissioned to audit them, They must not ignore this situation. They need to plan the audit procedures and methods according to the actual situation of the enterprise, obtain adequate and appropriate audit evidence, and issue the appropriate audit report. The audit report issued by CPA will affect the confidence of the information user in the financial statements of the enterprise. However, the CPA can only reasonably guarantee that he can identify all the errors and fraud in the financial report. Therefore, audit risk always exists. Based on the above reasons, this paper studies the relationship between corporate social responsibility information disclosure and audit risk. The sample data are selected from Shanghai and Shenzhen A-share listed companies which issued social responsibility report in 2012-2014. After processing the sample data, 1696 valid sample data are obtained. The first part describes the research background and significance of the article, literature review. The second part defines the concept of corporate social responsibility and audit risk, and then combines stakeholder theory and social responsibility theory. The theory of signal transmission clarifies the theoretical basis related to the disclosure of corporate social responsibility information and paves the way for the following research. The third part analyzes the present situation of the disclosure of corporate social responsibility information in China. The fourth part is empirical research design, including hypothesis, model construction and variable selection, sample selection and data source. The fifth part analyzes the empirical results from descriptive statistics, correlation and multiple regression. The sixth part is the conclusions and recommendations of the paper. First, the main conclusions of the article are summarized, and then the corresponding countermeasures are put forward to improve the disclosure of corporate social responsibility information and reduce the audit risk. The overall level of corporate social responsibility information disclosure is positively related to the audit risk of certified public accountants and contrary to the assumption. The level of content and formal disclosure of corporate social responsibility information disclosure is negatively correlated with the audit risk of certified public accountants. In addition, firm size and profitability are negatively correlated with CPA audit risk.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F270;F239.4

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