- 學位論文
產業專精會計師對企業社會責任報導揭露之影響
The Impact of Hiring Industry Auditor Specialist on The Disclosure of Corporate Social Responsibility
摘要
隨著國際趨勢的發展，從事企業社會責任被管理階層視為是企業永續發展的重要目標之一，而透過企業社會責任報告書的發布，對企業的形象亦有所幫助。本研究目的旨在探討產業專精會計師對企業社會責任報導揭露之影響，透過專業會計師的審計查核報告，除了能防止企業舞弊行為發生，並確保能有較佳的盈餘品質管理與充分的財務資訊揭露，使投資人能提升對企業的認同感進而增加投資。 本研究樣本選取2009年至2013年上市櫃公司，實證結果發現，產業專精會計師對企業社會責任報導揭露呈顯著正相關，顯示透過產業專精會計師的專業經驗能讓管理當局儘早發現問題並做好更完善的處理，進而提升財務報導品質及公司形象；由此可見，委由產業專精會計師查核之企業，會因產業專精會計師各方面的專業知識，而提高出具企業社會責任報告書的意願。
並列摘要
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.