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本文以中国注册会计师协会发布的《2016年会计师事务所综合评价前百家信息》中的会计师事务所为样本,以会计师事务所官网上披露的社会责任信息为数据来源,实证检验了不同特征事务所社会责任信息披露水平和披露偏好的差异。研究结论表明:会计师事务所品牌、规模、盈利能力与会计师事务所社会责任信息披露水平正相关;受到处罚和惩戒的事务所并未披露更多与客户和服务相关的信息,连续多次受到处罚的事务所为了转移公众关注、改善与政府和社区的关系,倾向于增加有助于改善企业形象的社区责任信息披露;从短期来看,高成长的会计师事务所社会责任信息披露水平并未显著高于低成长事务所,从长期来看,高成长的事务所为了拉客户、开拓市场,增加了与客户和服务相关的社会责任信息披露,但是其他责任信息并未显著增加,从而可能影响事务所未来的可持续发展。
Based on the sample of accounting firms in “Top 100 Listed Companies Comprehensive Evaluation of Accounting Firm in 2016” issued by the Chinese Institute of Certified Public Accountants, the author uses the social responsibility information disclosed on the official website of the CPA firm as the data source to test empirically the different characteristics Differences in the level of disclosure of social responsibility information and disclosure preferences. The conclusion of the research shows that the brand, scale and profitability of accounting firms have a positive correlation with the level of social responsibility information disclosure of accounting firms. The firms that have been punished and disciplined have not disclosed more information related to customers and services and have been repeatedly punished In order to divert public attention and improve the relationship with the government and community, the firm prefers to increase the disclosure of community responsibility information that helps to improve corporate image. In the short run, the high-growth accounting firm’s disclosure of social responsibility information is not significant In the long run, high-growth firms are more likely than low-growth firms to pull customers, open up markets and increase social and customer-related disclosures, but other responsibilities do not increase significantly and may affect business The future of sustainable development.