An Analysis of Corporate Social Responsibility and Audit Fees
This paper studies the relationship between corporate social responsibility performance and audit fees by taking listed companies included in the"Runling Global Responsibility Rating(RKS)"rating system from 2012 to 2018 as samples.The study found that the performance of corporate social responsibility is positively correlated with audit fees,and the main conclusions remain unchanged after the replacement of the measurement method of the explained variables,the one-period lag of the explanatory variables and the instrumental variable method.After further analysis,it is found that the positive relationship between corporate social responsibility performance and audit fees is only significant in the samples of"big four",high quality of internal control and strong product market power.
corporate social responsibilityinternal controlLerner indexaudit fees
NETL
NSTL
万方数据
维普
