The Association between Auditor Industry Specialization and Firms’ Implementation of Sustainable Development Goals

• Main Authors: CHOU,MEI-YIN, 周美吟
• Other Authors: LI,CHI-HUA
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/unt8s3

碩士 === 輔仁大學 === 會計學系碩士班 === 107 === In recent years, international communities and grass roots keep their eyes on corporate social responsibility (CSR) increasingly, and sustainable development goals (SDGs) also catch public attention. Nowadays, 85% of top 100 largest corporations in Taiwan published CSR reposts, and 44% of CSR reports are disclosed information relative to SDGs according to the “2019 Taiwan and Asia Sustainability Reports Analysis” This is already an important issue they concern to accounting firms or stakeholders. This study aims to investigate whether the industry-specialized CPAs have impact on the probability and level of disclosing the related information of SDGs. The empirical results show that the industry-specialized CPA firms have significantly positive influence on the probability and level of revealing SDGs information. However, the industry-specialized CPAs have significantly negative impact.