本文關(guān)鍵詞：環(huán)境污染、公益性捐贈(zèng)與“清潔”審計(jì)意見(jiàn)——來(lái)自中國(guó)A股市場(chǎng)的經(jīng)驗(yàn)證據(jù)　出處：《審計(jì)與經(jīng)濟(jì)研究》2017年06期 　論文類(lèi)型：期刊論文

  更多相關(guān)文章： 環(huán)境污染 公益性捐贈(zèng) “清潔”審計(jì)意見(jiàn) 產(chǎn)權(quán)性質(zhì) 企業(yè)社會(huì)責(zé)任 審計(jì)費(fèi)用 盈余管理 審計(jì)風(fēng)險(xiǎn)

【摘要】：選取2008—2015年間滬深A(yù)股市場(chǎng)9960個(gè)上市公司年度數(shù)據(jù)作為樣本,對(duì)環(huán)境污染、公益性捐贈(zèng)與"清潔"審計(jì)意見(jiàn)三者之間的關(guān)系進(jìn)行了研究,結(jié)果表明:(1)企業(yè)公益性捐贈(zèng)行為能夠增加審計(jì)師出具"清潔"審計(jì)意見(jiàn)的概率;(2)區(qū)分企業(yè)環(huán)境污染程度后發(fā)現(xiàn),相比于非重污染企業(yè),重污染企業(yè)的公益性捐贈(zèng)獲得"清潔"審計(jì)意見(jiàn)的概率相對(duì)較低;(3)區(qū)分企業(yè)產(chǎn)權(quán)性質(zhì)的進(jìn)一步檢驗(yàn)結(jié)果表明,國(guó)有企業(yè)、非國(guó)有企業(yè)的公益性捐贈(zèng)獲得"清潔"審計(jì)意見(jiàn)的概率沒(méi)有實(shí)質(zhì)性差異。
[Abstract]:The annual data of 9960 listed companies in Shanghai and Shenzhen A-share market from 2008 to 2015 were selected as samples to study the relationship among environmental pollution, public welfare donation and "clean" audit opinion. The results show that the behavior of public welfare donation can increase the probability of auditor issuing "clean" audit opinion; (2) after distinguishing the degree of environmental pollution of enterprises, it is found that compared with non-heavily polluted enterprises, the public welfare donation of heavily polluted enterprises has a relatively low probability of obtaining "clean" audit opinions; 3) the further test results of distinguishing the property rights of enterprises show that there is no material difference in the probability of public welfare donations from state-owned enterprises and non-state-owned enterprises from obtaining "clean" audit opinions.
【作者單位】： 安徽工業(yè)大學(xué)商學(xué)院;北京工商大學(xué)商學(xué)院;
【基金】：國(guó)家社會(huì)科學(xué)基金項(xiàng)目(14BJY015);國(guó)家社會(huì)科學(xué)基金重點(diǎn)項(xiàng)目(14AJY005);國(guó)家社會(huì)科學(xué)基金重大項(xiàng)目(14ZDA027) 國(guó)家自然科學(xué)基金項(xiàng)目(71402001)
【分類(lèi)號(hào)】：F239.4;F832.51;X22
【正文快照】： 一、引言近年來(lái),受“毒奶粉”事件影響,國(guó)人對(duì)國(guó)產(chǎn)奶粉產(chǎn)生了信任危機(jī),從而熱衷搶購(gòu)國(guó)外奶粉,造成國(guó)外奶粉荒�！岸灸谭邸逼髽I(yè)一味追求利潤(rùn),喪失基本道德與社會(huì)責(zé)任,這無(wú)疑是殺雞取卵,“上帝”終將遠(yuǎn)離他們。當(dāng)然,這些害群之馬只是少數(shù),大多數(shù)企業(yè)都是具有強(qiáng)烈社會(huì)責(zé)任感的。，

本文編號(hào)：1414842