跳到主要內容

臺灣博碩士論文加值系統

(44.210.83.132) 您好!臺灣時間:2024/05/22 22:28
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果 :::

詳目顯示

: 
twitterline
研究生:倪飛
研究生(外文):NI FEI
論文名稱:從不同構面檢視中國大陸企業社會責任報告書之資訊效果
論文名稱(外文):The Information Consequences of China’s Corporate Social Responsibility Reports from Various Perspectives
指導教授:吳幸蓁吳幸蓁引用關係
指導教授(外文):Shing-Jen, Wu
口試委員:戚務君周庭楷
口試委員(外文):Wu-Chun, ChiTing-Kai, Chou
口試日期:2015-06-23
學位類別:碩士
校院名稱:東吳大學
系所名稱:會計學系
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:2015
畢業學年度:103
語文別:中文
論文頁數:68
中文關鍵詞:企業社會責任報告書盈餘品質公司價值審計公費第三方驗證
外文關鍵詞:Corporate Social Responsibility (CSR) ReportEarnings QualityFirm ValueAudit FeeIndependent Assurance
相關次數:
  • 被引用被引用:1
  • 點閱點閱:358
  • 評分評分:
  • 下載下載:12
  • 收藏至我的研究室書目清單書目收藏:2
近年來隨著社會環境的變遷與消費意識的逐漸抬頭,企業社會責任已經成為世界各國之熱門議題,公司亦自願或強制編製企業社會責任報告書以披露其企業社會責任表現。同時,公眾對於公司所編製的企業社會責任報告書之質量也愈發關注,促使公司在編製企業社會責任報告書時,會特別注意內容之完整性與真實性,並且聘請第三方查證機構對企業社會責任報告書之內容進行鑒證。本研究主要係探討企業編製社會責任報告書是否會影響其盈餘管理行為以及投資者和審計人員對公司的認知,同時進一步檢測第三方查證制度是否具有提升企業社會責任報告書之可信度的效果。本研究之實證結果指出,編製企業社會責任報告書之公司負有社會責任,公司管理階層會較誠實地報導盈餘數字,並且該類公司也會較受到投資者信賴,因而其公司價值也會更高,同時支付較高審計公費的公司也多編製有企業社會責任報告書,或將企業社會責任報告書交由第三方驗證。惟由於目前中國大陸有關企業社會責任報告書的第三方驗證機制尚不健全,多數係由行業專家和諮詢機構提供,在第三方驗證中表現出較多的隨意性,而非由執業會計師進行驗證工作,影響了企業社會責任報告書第三方驗證的整體水平。故本研究之結果並未能證實第三方查驗制度能提升企業社會責任報告書的可信度。
With the development of the social environment and the consumer awareness, corporate social responsibility (CSR) has become a hot topic all around the world, and thus more and more companies select to disclose their CSR performance through CSR reports. At the same time, public pay more attention to the quality and quantity of these CSR reports. So that the companies will pay particular attention to the completeness and faithfulness of the contents, and will hire a third party verification agency to assurance the contents of the CSR reports. Therefore, this study explores the information consequences of CSR reports and assurance from different perspectives. Specifically, we examines the association between CSR reports and earnings management (corporate view), firm value(shareholder view) and audit fee (auditor view)separately. We use a sample of Chinese A-share listed firms and the empirical results show that the companies preparing CSR reports have better earning quality (less earnings management) and higher corporate value. Besides, we also find that the companies which pay higher audit fee usually select to prepare CSR reports and verification statements. However, this study cannot confirm the argument that assurance could improve the creditability of CSR reports.
摘要 I
Abstract II
謝辭 III
目錄 IV
表目錄 V
圖目錄 VI
第壹章 緒論 1
第一節研究背景與研究動機 1
第二節研究目的與研究問題 3
第三節研究貢獻 5
第貳章 文獻探討與假說發展 6
第一節中國社會責任制度之演進 6
第二節第三方驗證標準之介紹 11
第三節企業社會責任對公司盈餘品質之影響 13
第四節企業社會責任對公司價值之影響 17
第五節企業社會責任對審計公費之影響 19
第參章 研究方法 21
第一節本研究之觀念性架構 21
第二節研究期間、研究樣本與資料來源 22
第三節實證模型與變數定義 23
第肆章 實證結果與分析 31
第一節樣本資料分析 31
第二節敘述性統計分析 34
第三節相關性分析 39
第四節實證結果分析 44
第伍章 結論與建議 53
第一節研究結論 53
第二節研究限制與建議 54
參考文獻 55


方文彬,2012,〈企業社會責任資訊披露:現狀、問題和協力廠商審驗——來自中國上市公司2010年的資料分析〉,《商業時代》,第9期:100-102頁。
李正,2006,〈企業社會責任與企業價值的相關性研究-來自滬市上市公司的經驗證據〉,《中國工業經濟》,第2期:77-83頁。
沈洪濤、萬拓與楊思琴,2010,〈我國企業社會責任報告鑒證的現狀及評價〉,《審計與經濟研究》,第2卷,第6期:68-74頁。
沈洪濤、王立彥與萬拓,2011,〈社會責任報告及鑒證能否傳遞有效信號?-基於企業聲譽理論的分析〉,《審計研究》,第4期:87-93頁。
沈中華、李卿企與張元,2006,〈企業社會責任與財務績效之關係-傾向分數配對方法的應用〉,第三屆應用經濟研討會, 國立中興大學, 2006 年10月20日。
康峰菁,2003,《企業社會責任、財務績效與盈餘管理之國際實證研究》,國立台北大學合作經濟學系博士論文。
張兆國、梁志鋼與尹開國,2012,〈利益相關者視角下企業社會責任問題研究〉,《中國軟科學》,第2期:139-146頁。
張兆國、靳小翠與李庚秦,2013,〈企業社會責任與財務績效之間交互跨期影響實證研究〉,《會計研究》,第8期:32-39頁。
張明羽,2014,《企業社會責任與查核公費之關聯性研究:以台灣上市櫃公司為樣本》,東吳大學會計學系碩士論文。
程心瑤,2006,《企業責任報告揭露之研究》,政治大學會計學系碩士論文。
Aupperle, K. E., A. B. Carroll, and J. D. Hatfield. 1985. An Empirical Examination of the Relationship between Corporate Social Responsibility and Profitability. Academy of Management Journal 28 (2):446-463.
Bakar, A., A. Sheikh, and R. Ameer. 2011. Readability of Corporate Social Responsibility Communication in Malaysia. Corporate Social Responsibility and Environmental Management 18 (1):50-60.
Bauer, R., and D. Hann. 2010. Corporate Environmental Management and Credit Risk: Maastricht University and European Centre for Corporate Engagement (ECCE).
Becker, C. L., M. L. DeFond, J. Jiambalvo, and K. Subramanyam. 1998. The Effect of Audit Quality on Earnings Management. Contemporary Accounting Research15 (1):1-24.
Brainard, W. C., and J. Tobin. 1968. Pitfalls in Financial Model Building. The American Economic Review 58 (2):99-122.
Carey, P., R. Simnett, and G. Tanewski. 2000. Voluntary Demand for Internal and External Auditing by Family Businesses. Auditing: A Journal of Practice & Theory 19 (s-1):37-51.
Carroll, A. B. 1979. A Three-Dimensional Conceptual Model of Corporate Performance. Academy of Management Review 4 (4):497-505.
Chen, C. J., S. Chen, and X. Su. 2001. Profitability Regulation, Earnings Management, and Modified Audit Opinions: Evidence from China. Auditing: A Journal of Practice & Theory 20 (2):9-30.
Chih, H.-L., C.-H. Shen, and F.-C. Kang. 2008. Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence. Journal of Business Ethics 79 (1-2):179-198.
Chung, K. H., and S. W. Pruitt. 1994. A Simple Approximation of Tobin's Q. Financial Management 23 (3):70-74.
Chung, K. H., P. Wright, and B. Kedia. 2003. Corporate Governance and Market Valuation of Capital and R&D Investments. Review of Financial Economics 12 (2):161-172.
Clarkson, P. M., Y. Li, G. D. Richardson, and F. P. Vasvari. 2011. Does It Really Pay to Be Green? Determinants and Consequences of Proactive Environmental Strategies. Journal of Accounting and Public Policy 30 (2):122-144.
Crisóstomo, V. L., F. de Souza Freire, and F. C. de Vasconcellos. 2011. Corporate Social Responsibility, Firm Value and Financial Performance in Brazil. Social Responsibility Journal 7 (2):295-309.
Dando, N., and T. Swift. 2003. Transparency and Assurance Minding the Credibility Gap. Journal of Business Ethics 44 (2-3):195-200.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting Earnings Management. Accounting Review 70 (2):193-225.
DeFond, M. L., and J. Jiambalvo. 1994. Debt Covenant Violation and Manipulation of Accruals. Journal of Accounting and Economics 17 (1):145-176.
DeFond, M. L., and C. W. Park. 1997. Smoothing Income in Anticipation of Future Earnings. Journal of Accounting and Economics 23 (2):115-139.
Dhaliwal, D. S., O. Z. Li, A. Tsang, and Y. G. Yang. 2011. Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting. The Accounting Review 86 (1):59-100.
Dobers, P. 2009. Corporate Social Responsibility: Management and Methods. Corporate Social Responsibility and Environmental Management 16 (4):185-191.
Donaldson, T., and L. E. Preston. 1995. The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications. Academy of Management Review 20 (1):65-91.
El Ghoul, S., O. Guedhami, C. C. Kwok, and D. R. Mishra. 2011. Does Corporate Social Responsibility Affect the Cost of Capital? Journal of Banking & Finance 35 (9):2388-2406.
Fombrun, C., and M. Shanley. 1990. What's in a Name? Reputation Building and Corporate Strategy. Academy of Management Journal 33 (2):233-258.
Fombrun, C. J., N. A. Gardberg, and M. L. Barnett. 2000. Opportunity Platforms and Safety Nets: Corporate Citizenship and Reputational Risk. Business and Society Review 105 (1):85-106.
Francis, J. R., and D. J. Stokes. 1986. Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market. Journal of Accounting Research 24 (2):383-393.
Frank, G. A. d. B., P. Groenewegen, and F. den Hond. 2005. A Bibliometric Analysis of 30 Years of Research and Theory on Corporate Social Responsibility and Corporate Social Performance. Business and Society 44 (3):283-317.
Fritzsche, D. J. 1991. A Model of Decision-Making Incorporating Ethical Values. Journal of Business Ethics 10 (11):841-852.
Galbreath, J., and P. Shum. 2012. Do Customer Satisfaction and Reputation Mediate the Csr–Fp Link? Evidence from Australia. Australian Journal of Management 37 (2):211-229.
Gist, W. E. 1992. Explaining Variability in External Audit Fees. Accounting and Business Research 23 (89):79-84.
Godfrey, P. C., C. B. Merrill, and J. M. Hansen. 2009. The Relationship between Corporate Social Responsibility and Shareholder Value: An Empirical Test of the Risk Management Hypothesis. Strategic Management Journal 30 (4):425-445.
Goss, A., and G. S. Roberts. 2011. The Impact of Corporate Social Responsibility on the Cost of Bank Loans. Journal of Banking & Finance 35 (7):1794-1810.
Griffin, J. J., and J. F. Mahon. 1997. The Corporate Social Performance and Corporate Financial Performance Debate Twenty-Five Years of Incomparable Research. Business & Society 36 (1):5-31.
Groening, C., V. Kanuri, and S. Sridhar. 2011. Incongruency between Corporate Social Responsibility and Stakeholder Outcomes: A Study of Immediate Investor Reaction to News of Both Positive and Negative Csr Activities: Working paper. University of Missouri.
Grow, B., S. Hamm, and L. Lee. 2005. The Debate over Doing Good. Business Week 3947:76.
Hasan, M., P. J. Roebuck, and R. Simnett. 2003. An Investigation of Alternative Report Formats for Communicating Moderate Levels of Assurance. Auditing: A Journal of Practice & Theory 22 (2):171-187.
Hay, D. C., W. R. Knechel, and N. Wong. 2006. Audit Fees: A Meta‐Analysis of the Effect of Supply and Demand Attributes. Contemporary Accounting Research 23 (1):141-191.
Healy, P. M., and J. M. Wahlen. 1999. A Review of the Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons 13 (4):365-383.
Hodge, K., N. Subramaniam, and J. Stewart. 2009. Assurance of Sustainability Reports: Impact on Report Users' Confidence and Perceptions of Information Credibility. Australian Accounting Review 19 (3):178-194.
Hribar, P., and D. W. Collins. 2002. Errors in Estimating Accruals: Implications for Empirical Research. Journal of Accounting research 40 (1):105-134.
Jensen, M. C. 1986. Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers. The American Economic Review 76 (2):323-329.
Johnson, E. N., K. B. Walker, and E. Westergaard. 1995. Supplier Concentration and Pricing of Audit Services in New-Zealand. Auditing-A Journal of Practice & Theory 14 (2):74-89.
Jones, T. M. 1995. Instrumental Stakeholder Theory: A Synthesis of Ethics and Economics. Academy of Management Review 20 (2):404-437.
Kim, J. B., R. Chung, and M. Firth. 2003. Auditor Conservatism, Asymmetric Monitoring, and Earnings Management. Contemporary Accounting Research 20 (2):323-359.
Kim, Y., M. S. Park, and B. Wier. 2012. Is Earnings Quality Associated with Corporate Social Responsibility? The Accounting Review 87 (3):761-796.
Lacy, P., T. Cooper, R. Hayward, and L. Neuberger. 2010. A New Era of Sustainability: Un Global Compact-Accenture Ceo Study 2010.
Lang, L. H., R. Stulz, and R. A. Walkling. 1989. Managerial Performance, Tobin's< I> Q, and the Gains from Successful Tender Offers. Journal of Financial Economics 24 (1):137-154.
Lanis, R., and G. Richardson. 2012. Corporate Social Responsibility and Tax Aggressiveness: An Empirical Analysis. Journal of Accounting and Public Policy 31 (1):86-108.
Lee, D. S.-y. 1996. Auditor Market Share, Product Differentiation and Audit Fees. Accounting and Business Research 26 (4):315-324.
Lee, R. P., and R. Grewal. 2004. Strategic Responses to New Technologies and Their Impact on Firm Performance. Journal of Marketing 68 (4):157-171.
Lin, L.-W. 2010. Corporate Social Responsibility in China: Window Dressing or Structural Change. Berkeley Journal of International Law 28:64-100.
Linthicum, C., A. L. Reitenga, and J. M. Sanchez. 2010. Social Responsibility and Corporate Reputation: The Case of the Arthur Andersen Enron Audit Failure. Journal of Accounting and Public Policy 29 (2):160-176.
Lisowsky, P. 2010. Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information. The Accounting Review 85 (5):1693-1720.
Luo, X., and C. B. Bhattacharya. 2006. Corporate Social Responsibility, Customer Satisfaction, and Market Value. Journal of Marketing 70 (4):1-18.
Margolis, J. D., and J. P. Walsh. 2003. Misery Loves Companies: Rethinking Social Initiatives by Business. Administrative Science Quarterly 48 (2):268-305.
McConnell, J. J., and H. Servaes. 1990. Additional Evidence on Equity Ownership and Corporate Value. Journal of Financial Economics 27 (2):595-612.
McNichols, M. F. 2001. Research Design Issues in Earnings Management Studies. Journal of Accounting and Public Policy 19 (4):313-345.
Morck, R., A. Shleifer, and R. W. Vishny. 1988. Management Ownership and Market Valuation: An Empirical Analysis. Journal of Financial Economics 20:293-315.
Oeyono, J., S. Martin, and R. Bampton. 2011. An Examination of Corporate Social Responsibility and Financial Performance. Journal of Global Responsibility 2 (1):100-112.
Orlitzky, M., and J. D. Benjamin. 2001. Corporate Social Performance and Firm Risk: A Meta-Analytic Review. Business & Society 40 (4):369-396.
Orlitzky, M., F. L. Schmidt, and S. L. Rynes. 2003. Corporate Social and Financial Performance: A Meta-Analysis. Organization Studies 24 (3):403-441.
Pany, K., and C. H. Smith. 1982. Auditor Association with Quarterly Financial Information: An Empirical Test. Journal of Accounting Research 20 (2):472-481.
Pava, M. L., and J. Krausz. 1996. The Association between Corporate Social-Responsibility and Financial Performance: The Paradox of Social Cost. Journal of Business Ethics 15 (3):321-357.
Phillips, R., R. E. Freeman, and A. C. Wicks. 2003. What Stakeholder Theory Is Not. Business Ethics Quarterly 13 (4):479-502.
Prior, D., J. Surroca, and J. A. Tribó. 2008. Are Socially Responsible Managers Really Ethical? Exploring the Relationship between Earnings Management and Corporate Social Responsibility. Corporate Governance: An International Review 16 (3):160-177.
Reckers, P. M., and K. Pany. 1979. Quarterly Statement Reliability and Auditor Association. Journal of Accountancy 148 (4):97-100.
Scherer, A. G., and G. Palazzo. 2007. Toward a Political Conception of Corporate Responsibility: Business and Society Seen from a Habermasian Perspective. The Academy of Management Review 32 (4):1096-1120.
Simunic, D. A. 1980. The Pricing of Audit Services: Theory and Evidence. Journal of Accounting Research 18 (1):161-190.
Smith, M., K. Yahya, and A. M. Amiruddin. 2007. Environmental Disclosure and Performance Reporting in Malaysia. Asian Review of Accounting 15 (2):185-199.
Thornton, D. B., and G. Moore. 1993. Auditor Choice and Audit Fee Determinants. Journal of Business Finance & Accounting 20 (3):333-349.
Van Beurden, P., and T. Gössling. 2008. The Worth of Values–a Literature Review on the Relation between Corporate Social and Financial Performance. Journal of Business Ethics 82 (2):407-424.
Wang, Q., T.-J. Wong, and L. Xia. 2008. State Ownership, the Institutional Environment, and Auditor Choice: Evidence from China. Journal of Accounting and Economics 46 (1):112-134.
Watts, R. L., and J. L. Zimmerman. 1978. Towards a Positive Theory of the Determination of Accounting Standards. Accounting Review 53 (1):112-134.
Wood, D. J. 2010. Measuring Corporate Social Performance: A Review. International Journal of Management Reviews 12 (1):50-84.
Wood, D. J., and R. E. Jones. 1995. Stakeholder Mismatching: A Theoretical Problem in Empirical Research on Corporate Social Performance. International Journal of Organizational Analysis 3 (3):229-267.

QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top
無相關期刊