The Relationship between Auditor's Quality and Corporate Environmental Responsibilities

• Main Authors: Yang,Yu-Ru, 楊玉如
• Other Authors: HSU,EN-TE
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/55107270676335105524

碩士 === 東海大學 === 會計學系 === 104 === Corporation now undertakes more environmental responsibility due to growing public awareness of environmental issues and concerns about negative environmental impact of business activities. The aim of this research is to examine the relationship between auditor’s quality and corporate environmental responsibilities. This study employs the fixed-effect model to estimate the quality of each auditor and evaluates corporate environmental performance by examining whether and how companies comply with environmental regulation. This paper uses the recycling fees payment data during 2007-2012. The empirical results indicate that there is a positive and statistically significant relationship between auditor’s quality and corporate environmental responsibilities. In addition, the results also suggest that higher-quality auditor can decrease noncompliant behaviors and have positive impact on corporate environmental responsibilities.