Research On The Impact Of Corporate Social Responsibility Correspondence Earnings Management

More and more enterprises are not only focusing on the acquisition of benefits,but also gradually paying attention to the fulfillment of social responsibility.The fulfillment of social responsibilities does not bring direct economic benefits to enterprises in the short term,but only enhances their reputation and gains the recognition of stakeholders and the public.Therefore,the degree of social responsibility for companies with profitability is also different.At the same time,companies must fulfill accounting responsibilities,which is also an important basis for stakeholder decision-making.Accounting responsibility is closely related to corporate performance and earnings management.Therefore,the relationship between social responsibility performance and company performance and earnings management has also become a topic that has been paid attention to by various sectors of society for a long time.The performance of corporate accounting responsibility is mainly reflected in the financial report,while the financial report's attestation activity is borne by the CPA;the fulfillment of corporate social responsibility is mainly reflected in the social responsibility report issued by the enterprise,but the CPA does not need to comply with the law.To verify,the CPA will only pay attention to the fulfillment of the social responsibility of the listed company when assessing the risks,of internal control and the risk of material misstatement.This paper will study the impact of listed company's social responsibility on earnings management,and study whether the auditor's audit quality has an impact on the results of corporate social responsibility impact earnings management.Based on the review of domestic and foreign literatures,this paper first analyzes the impact of listed companies' social responsibility performance and audit quality corresponding project earnings management on the basis of stakeholder theory,reputation theory and legality theory;and then fulfills social responsibility through legality theory.The enterprises are divided into two types:regulation and voluntary.The impact of different types of corporate social responsibility on earnings management is the same.Finally,from the perspective of audit quality,analyze the impact of corporate social responsibility performance on earnings management under different audit quality.has a difference.This paper selects 3,342 data of listed companies in the CSI report of the Shanghai and Shenzhen Stock Exchanges from 2011 to 2016 as the original samples,and constructs an empirical model for testing.The main conclusions of this paper are as follows:(1)Corporate social responsibility performance can inhibit accrued earnings management;(2)Compared with enterprises that publish social responsibility reports,voluntary corporate governance,social responsibility corresponding earnings management has a stronger inhibitory effect.(3)High audit quality can inhibit accrued earnings management;(4)Under high-quality audit,the suppression of corporate social responsibility performance corresponding to earnings management is weakened.Based on the above empirical conclusions,three suggestions for countermeasures are proposed.First,pay full attention to the fulfillment of social responsibility of listed companies,encourage enterprises to actively fulfill their social responsibilities,and secondly,improve the legal system for disclosure of social responsibility.Third,improve audit quality to promote listed companies to fulfill accounting and social responsibilities.