公司治理對企業社會責任資訊揭露之影響：審計監督之調節效果

Corporate Governance and Social Responsibility: The Moderating Effect of Audit Supervision

邱秀清(Hsiu-Ching Chiu) ； 汪進揚(Jinn-Yang Uang) ； 魏誌遠(Chih-Yuan Wei)

《科際整合管理研討會》 2018第20屆 (2018/08) Pp. 433-446

https://doi.org/10.6495/CIMBM.201806.0030

摘要

本研究探討公司治理與審計監督對企業自願性揭露社會責任資訊之影響，並探討審計監督對調節公司治理績效與自願性揭露企業社會責任之效果。實證結果顯示公司治理對企業自願性揭露社會責任資訊有正向影響，顯示公司治理較佳之企業，對自願性資訊揭露採取較為積極態度。而審計監督對企業自願性揭露社會責任資訊有正向影響，顯示審計監督可促進企業自願性揭露社會責任資訊，即大會計師事務所查核之公司有較高自願性揭露企業社會責任資訊意願。另外，發現審計監督對公司治理與自願性揭露企業社會責任資訊具有負向調節效果。

關鍵字

公司治理 ； 企業社會責任 ； 審計監督

並列摘要

This study explores the impact of corporate governance(CG) and audit supervision on companies' willing disclosure of Corporate Social Responsibility(CSR) information, and discusses the effect of audit supervision on CG performance and voluntary disclosure of CSR. The empirical results show that CG has a positive impact on companies' voluntary disclosure of CSR information, and shows that companies with better CG take a more positive attitude towards voluntary disclosure of information. Audit supervision has a positive impact on companies' voluntary exposure of CSR information, which shows that audit supervision can promote the voluntary disclosure of CSR information, that is, BIG4 check companies have higher willingness to expose CSR information willingness. In addition, it was found that audit supervision has a negative effect on CG and voluntary disclosure of CSR information.

並列關鍵字

Corporate Governance ； Corporate Social Responsibility ； Audit Supervision