强制性企业社会责任报告与审计收费:一项准自然实验

管理评论 ›› 2021, Vol. 33 ›› Issue (7): 249-260.

强制性企业社会责任报告与审计收费:一项准自然实验

王建玲, 常钰苑

西安交通大学管理学院, 西安 710049

收稿日期:2018-03-19 出版日期:2021-07-28 发布日期:2021-08-02
通讯作者: 常钰苑(通讯作者),西安交通大学管理学院博士研究生
作者简介:王建玲,西安交通大学管理学院副教授,博士生导师,博士。
基金资助:
教育部人文社会科学规划基金项目（16YJA630052）；陕西省社会科学基金项目（2019D046）；陕西省软科学研究计划重点项目（2020KRZ006）；国家社会科学基金重大项目（20ZDA051）。

Mandatory Corporate Social Responsibility Report and Audit Fee: Evidence from a Quasi-Natural Experiment

Wang Jianling, Chang Yuyuan

School of Management, Xi'an Jiaotong University, Xi'an 710049

Received:2018-03-19 Online:2021-07-28 Published:2021-08-02

摘要/Abstract

摘要： 本文利用企业社会责任报告强制披露政策出台这一契机，采用倾向匹配得分和双重差分模型的方法，系统考察了社会责任报告对审计收费的影响。研究发现：（1）被审计企业发布社会责任报告后，审计师降低了审计收费；（2）发布社会责任报告会使企业抑制盈余管理，相应减少了事务所的审计风险和审计投入，进而削减了审计收费；（3）审计师因企业发布社会责任报告而调低审计收费的现象主要存在于社会责任报告质量高以及外部监管严格和内部声誉动机强烈的企业中。本文不仅丰富了与审计收费影响因素相关的文献；同时，通过探索我国强制性社会责任报告的经济后果，对进一步完善强制披露政策也具有一定的借鉴意义。

关键词: 企业社会责任报告, 审计收费, 强制披露, 倾向匹配得分-双重差分模型

Abstract: Based on the mandatory disclosure background, this paper investigates how the audit fee responses to Corporate Social Responsibility (CSR) reports, using a propensity score matching and Difference-in-Differences (PSM-DID) model. We find that:(1) the auditor reduces audit price as a response to clients' issue of CSR reports; (2) the disclosure of CSR reports reduces audit pricing by inhibiting earnings management, which leads to a decrease in audit effort and audit risk; (3) the above effect is more pronounced in CSR reports with superior disclosure quality, and firms with stricter external monitors or stronger motivations to build reputation. Our findings not only enrich the literature related to audit fee, but also have important implications for further mandatory disclosure policies improvement.

Key words: corporate social responsibility report, audit fee, mandatory disclosure, PSM-DID model

王建玲, 常钰苑. 强制性企业社会责任报告与审计收费:一项准自然实验[J]. 管理评论, 2021, 33(7): 249-260.

Wang Jianling, Chang Yuyuan. Mandatory Corporate Social Responsibility Report and Audit Fee: Evidence from a Quasi-Natural Experiment[J]. Management Review, 2021, 33(7): 249-260.

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