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研究生:孫文琦
研究生(外文):Wen-ChiSun
論文名稱:企業社會責任、產業專家會計師選任與內部控制品質
論文名稱(外文):Corporate Social Responsibility, Selection of Industry Specialized Auditor and Internal Control Quality
指導教授:楊朝旭楊朝旭引用關係黃華瑋黃華瑋引用關係
指導教授(外文):Chaur-Shiuh YoungChaur-Shiuh Young
學位類別:博士
校院名稱:國立成功大學
系所名稱:會計學系碩博士班
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2013
畢業學年度:101
語文別:英文
論文頁數:105
中文關鍵詞:企業社會責任產業專家會計師重大內控缺失
外文關鍵詞:corporate social responsibilityindustry specialized auditorsinternal control material weakness
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本研究旨在探討企業社會責任對會計師選任與內部控制品質的影響。第一篇文章主要是探討企業社會責任與選擇產業專家會計師間之關聯性。本研究發現,若企業所屬的產業為非爭議性產業(non-controversial industries),則企業社會責任評分較高的公司較可能聘任產業專家會計師(如﹕全國性層級產業專家、城市層級產業專家與兩者兼具產業專家)。進一步實證分析顯示,企業社會責任評分的組成項目中在多樣化(diversity)或員工關係(employee)有較高評分的公司較傾向聘任產業專家會計師。此外,實證結果發現在爭議性產業(如﹕菸酒業、博弈業與軍事、核武有關之行業)中的企業若產品品質或環境方面的評分較高,則較傾向聘任非產業專家之會計師,可能是因這類的產業較可能過度投資與環境或產品特性有關的企業社會責任活動以掩飾他們具爭議性產品的負面觀感,同時也聘任較低品質的會計師或許可以避免對潛在環境義務或法律責任的揭露。總言之,企業社會責任可能激勵非爭議性產業企業的管理階層為了提升財務報導品質以符合社會的期望,因而有較強的誘因去聘任產業專家會計師。

第二篇文章主要是探討內部控制品質、企業社會責任與公司治理間之關聯性。本研究發現,公司治理評分較高的公司愈有可能降低重大內部控制缺失。企業社會責任評分較高的高科技公司亦愈有可能降低內部控制重大缺失。更進一步發現,企業社會責任評分的組成項目中在員工關係或產品特性有較高評分的高科技公司有較高的內部控制品質。此外實證結果亦發現較佳的企業社會責任與公司治理皆有助於降低公司層級(entity level)的重大內部控制缺失,結果顯示,企業社會責任有助於降低高階管理階層踰越內控機制(override),以確保財務報導品質。總言之,高科技公司的管理階層面臨較高的企業社會責任之預期心理,進而有較強的誘因以解決與企業責任有關之問題。

My dissertation is concerned with corporate social responsibility to the selection of an industry specialized auditor and internal control quality, respectively. The first essay examines the association between the selection of an industry specialized auditor and corporate social responsibility (CSR). I find that firms with higher CSR ratings are more likely to hire industry specialized auditors (national-level industry leaders, city-level industry leaders, or joint city-national industry leaders). A further analysis with the itemized CSR data shows that firms with higher CSR performance related to a community, diversity and employee relations are more likely to hire industry specialized auditors. Moreover, firms with better CSR performance related to product quality and the environment in controversial industries including alcohol, tobacco, gambling, military, and nuclear power, are found to select non-specialized auditors. The result suggests that such firms may overinvest in CSR activities associated with the environment and product issues to disguise the sin nature of their manufactured goods, and simultaneously engage low quality auditors perhaps to avoid full disclosure of potential environmental and legal liabilities. Overall, I conclude that CSR is associated with the managers of non-controversial firms to ensure high quality financial reporting in response to societal expectations, and thus CSR firms in such industries have strong incentives to engage industry specialized auditors.

The second essay examines the associations between internal control quality and corporate social responsibility (CSR), and corporate governance, respectively. The results indicate that firms with stronger corporate governance are less likely to have internal control material weakness (ICMW). High tech firms with higher CSR ratings are significantly associated with lower incidence of ICMW. In particular, high tech firms with better CSR ratings in employee relations and/or in product characteristics have higher internal control quality. The findings also show that CSR in employee relations, product, and corporate governance categories have stronger effects on lowering the incidence of ICMW at entity level. These results indicate that CSR and a corporate governance mechanism may be more helpful in preventing or deterring top management override, and ensuring high quality financial reporting. These findings suggest that managers of high tech firms may face higher CSR expectations, and therefore have stronger incentives to solve obstinate societal problems. In addition, high tech firms with higher CSR ratings affects the remediation of material weaknesses and non-high tech firms with higher CSR ratings in a corporate governance category are more likely to the remediation of material weaknesses in the next year.

ABSTRACT i‐iii
ACKNOWLEDGMENTS iv
TABLE OF CONTENTS v‐viii
LIST OF TABLES ix-x

ESSAY I﹕ Corporate Social Responsibility and Selection of Industry Specialized Auditor

1. Introduction 2
2. Literature Review and Hypothesis Development 6
2.1 The Definition of Corporate Social Responsibility 6
2.2 Prior Research on Auditor Selection 7
2.3 Prior Research on Financial Reporting Quality and Auditor Specialization 8
2.4 The Relation between Industry Specialized Auditors and CSR 9
2.5 The Relation between Industry Specialized Auditors and CSR for Non-controversial/ Controversial Industries 13
3. Research Design 14
3.1 Empirical Model 14
3.2 Data and Sample Selection 19
4. Empirical Results 21
4.1 Descriptive Statistics and Univeriate Analysis 21
4.2 The Relation between the Selection of Specialized Auditors and Two CSR Dimensions 24
4.3 The Relation between the Selection of Specialized Auditors and Three CSR Dimensions 27
4.4 The Selection of Specialized Auditors and CSR in Non-controversial/ Controversial Industries 29
4.5 The Selection of Specialized Auditors and CSR in Dimensions Non-controversial/ Controversial Industries 29
5. Additional Analyses 33
5.1 The Selection of Industry Specialized Auditors and Individual CSR Components in Controversial/ Non-controversial Industries 33
5.2 The Selection of Industry Specialized Auditors and CSR by Total Strengths and Concerns in Controversial/ Non-controversial Industries 35
5.3 Self-Selection in the Choice of Industry Specialized Auditor 37
5.4 Firm Size Effect 37
5.5 The Effect of CSR on Industry Specialized Auditor Change 39
5.6 The Examination in Ex-Arthur Andersen Client Sample 39
5.7 The Alternative Measure of Selection of Industry Specialized Auditor 40
5.8 The Endogenous Effect 40
5.9 The Effect of Selection of Industry Specialized Auditor and CSR in the Corporate Governance Dimension on Litigation Risk 42
5.10 The Alternative Measure of the Control Variable of Corporate Governance 42
5.11 The Selection of Industry Specialized Auditor and CSR in High Tech/ Non-High Tech Industries 42
6. Conclusions 43
References 45
Appendix A. Variable Definitions 53
Appendix B. Practical Case: Dell 2012 Corporate Responsibility Report 55

ESSAY II﹕ Corporate Social Responsibility and Internal Control Quality

1. Introduction 57
2. Literature Review and Hypothesis Development 62
2.1 Related Literature on Corporate Social Responsibility 62
2.2 Internal Control Quality and Corporate Governance Responsibility 63
2.3 Hypothesis Development 66
3. Research Design 71
3.1 Empirical Model 71
3.2 Data and Sample Selection 73
4. Empirical Results 75
4.1 Descriptive Statistics and Univeriate Analysis 75
4.2 The Relations between ICMW, Corporate Governance and CSR 78
5. Additional Analyses 80
5.1 The Relation between ICMW and CSR based on Individual KLD Ratings 80
5.2 The Relations between ICMW, Corporate Governance and CSR: Size Effect in High Tech firms 83
5.3 The Relation between Different Types of ICMW, Corporate Governance and CSR in High Tech Firms 84
5.4 The Relation between Different Types of ICMW and CSR Components in High Tech Firms 88
5.5 The Relation between ICMW and CSR: Financial Performance Effect in High Tech Firms 90
5.6 The Influence of the Audit Committee and Board of Directors in High Tech/ Non-High Tech Firms 90
5.7 The Relation between Remediation of ICMW and CSR in the Following Year 91
5.8 The Relation between the Remediation of ICMW and CSR 92
5.9 The Relation between ICMW and CSR for Controversial/ Non-controversial Industries 93
6. Conclusions 93
References 96
Appendix﹕Variable Definitions 105

ESSAY I﹕Corporate Social Responsibility and Selection of Industry Specialized Auditor

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ESSAY II﹕Corporate Social Responsibility and Internal Control Quality

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