The Impact of Hiring Industry Auditor Specialist on The Disclosure of Corporate Social Responsibility
| Autor: | Meng-Hua Tsai, 蔡孟樺 |
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| Rok vydání: | 2015 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 103 Following the international tendency, it has become a significant goal for company sustainable development which is participating the Corporate Social Responsibility. With the published by Corporate Social Responsibility report and also help on the reputation for company. Main aim for this research is to talk deep about the impact of hiring industry auditor specialist on the disclosure of Corporate Social Responsibility. With the audit reports written by professional CPA, not only can prevent behavior in fraudulence and unethical activities, but also it can make sure better earnings quality and financial information disclosures. As mentioned above, it can effectively add more agreement to company and increase more investment at the same time. The research chooses the companies official on the market from 2009 to2013. The results come out that it is obviously positive relevance to the impact of hiring industry auditor specialist on the disclosure of Corporate Social Responsibility. The result also illustrate the experiences of industry auditor specialist can let the administrations aware of the problems ahead and have better solution to deal with. It can help improve the quality of financial report and appearance of company. Thus it can be seen the companies which checked by the industry auditor specialist are able to enhance the willing on the Corporate Social Responsibility report rely on professional knowledge of industry auditor specialist in many areas. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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