Empirical Research On The Influence Of Audit Quality On The Quality Of CSR Information Disclosure

Under the background of China’s rapid economic development,along with the increasing social problems caused by the development of enterprises,the society and the country are paying more and more attention to the performance and disclosure of corporate social responsibility.The lack of major social responsibility will directly affect the business situation of enterprises,and in extreme cases,it will even affect the sustainable business ability of enterprises,resulting in the bankruptcy of enterprises.This has prompted audit institutions to pay more attention to important non-financial information such as social responsibility,and to know more about and examine the social responsibility status of the audited enterprises in the audit process.However,as a kind of non-financial information,corporate social responsibility is difficult to express clearly and clearly.Therefore,exploring the factors that affect the quality of corporate social responsibility information disclosure has become a key issue that needs to be solved urgently.Most of the research literature on corporate social responsibility information disclosure focuses on corporate governance and other aspects,especially the impact of economic performance,earnings management and external financing needs.In view of the mixed situation of corporate social responsibility information disclosure,few scholars have studied what factors affect the level of social responsibility information disclosure.In the aspect of audit quality research,most scholars focus on the impact of audit quality on corporate governance effect,economic cost and capital market.It is believed that high-quality audit can play a better role in corporate debt governance and reducing the cost of equity of listed companies.There is very little research on the quality of non-financial information disclosure.This paper attempts to study whether the quality of corporate social responsibility information disclosure can be improved at the same time for high-quality auditing after implementing standardized auditing operation procedures and strict quality inspection standards.In the normative research part of this paper,firstly,relevant domestic and foreign literatures on audit quality and social responsibility information disclosure are sorted out and summarized.Secondly,it introduces the theoretical basis to support the research,puts forward the hypothesis,and also explains the research ability between audit quality and social responsibility information disclosure.On the basis of previous studies,this paper attempts to study the correlation between audit quality and the quality of social responsibility information disclosure from the characteristics of industry environmental pollution and regional marketization.In the empirical research part,the impact on the quality of social responsibility information disclosure is studied at multiple levels.The regression model is established with audit quality as the explanatory variable and the characteristics of industry environmental pollution degree and regional market environment as the observation variables to explore the correlation between it and the quality of social responsibility information disclosure.The following conclusions are expected to be drawn:(1)Audit quality is positively related to the disclosure quality of corporate social responsibility information;(2)Compared with industries with higher environmental pollution level,the positive impact of audit quality on the quality of social responsibility information disclosure in industries with lower pollution level is more obvious.(3)In regions with high degree of marketization,the positive impact between audit quality and social responsibility information disclosure quality is more obvious than in regions with low degree of marketization.(4)The positive influence of audit quality on the social responsibility information disclosure quality of non-state-owned enterprises is more obvious than that of state-owned enterprises.The value of this research lies in the new perspective of audit quality,which innovatively provides a new thinking direction for the research on the influencing factors of corporate social responsibility information disclosure quality,and when selecting specific variables,more comprehensive adjustment variables such as environmental pollution degree and marketization degree are considered.It enriches the relevant literature research,and at the same time expands the understanding of the factors affecting the quality of social responsibility information disclosure.