文章基本信息

标题：Effects of Corporate Social Responsibility and Corporate Governance on determining Audit Fees
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作者：Dong-young Kim ; JeongYeon Kim
期刊名称：International Journal of Multimedia and Ubiquitous Engineering
印刷版ISSN：1975-0080
出版年度：2013
卷号：8
期号：2
出版社：SERSC
摘要：This paper checks if Corporate Social Responsibility (CSR) and Corporate Governance Index (CGI) have any impact on audit fee decision with empirical analysis. The result of regression analysis modeling with audit fee as its dependent variable shows the CSR and CGI have positive (+) coefficients while we expect their signs should be both negative (-). According to the results, the company with excellent CSR and CGI pays more audit fee, which is opposite result to logical expectation. Based on the discussion of previous studies, we suggested the reasons of this phenomenon as followings: 1) Audit fee is determined without auditor’s investigation on company's internal accounting and information systems; 2) In case of Korea, the excellent companies in CSR and CGI pay higher audit fee because of their higher financial standards, which requires more auditors’ efforts for thorough audit.
关键词：corporate social responsibility; audit fee; corporate governance index; non-financial information