The Relationships among Corporate Social Responsibility, Corporate Political Connections and Auditing Fees
| Autor: | YEN, YI-HAO, 顏毅豪 |
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| Rok vydání: | 2018 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 106 The increase in corporate fraud in recent years has made investors feel more distrustful of the company and has also attached more importance to corporate social responsibility. In response to the trend in recent years, China government has taken the lead and actively promoted corporate social responsibility. This study investigates the relevance of corporate social responsibility, corporate political connections, and auditing fees. China A-share listed companies are our research object, and the research period is from 2008 to 2016. The first part discusses the impact of political connections on corporate social responsibility; the second part discusses the relationship between corporate social responsibility and auditing fees; the third part distinguishes the relevance of corporate social responsibility and auditing fees under political connections. The empirical results show that political connections will enhance corporate social responsibility performance. In addition, corporate social responsibility has a U-shaped correlation with auditing fees, which means that accountants will use corporate social responsibility to measure the most appropriate auditing fees. If we distinguish whether there is political connection or not, in a company with a political connection, corporate social responsibility can significantly affect the auditing fees and form a U-shaped association. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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