National Audit, Legal Environment and Corporate Social Responsibility

Yue Huang ()
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Yue Huang: Sichuan University, Business School

A chapter in Proceedings of the 2023 4th International Conference on Management Science and Engineering Management (ICMSEM 2023), 2024, pp 420-429 from Springer

Abstract: Abstract The fulfillment of corporate social responsibility (CSR) is crucial to sustainable economic development and social harmony and stability and national audit plays an important role in the implementation of CSR, which has attracted wide attention from both academic and practical circles. Based on the national audit data which is manually collected from the China Audit Yearbook, this study finds that national audit has a stronger effect on CSR performance under the conditions of better legal environment. The research in this paper provides new evidence on the promotion effect of national audit on CSR and has important policy implications and practical significance.

Keywords: national audit; corporate social responsibility; corporate donation; legal environment; state audit (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-256-9_43

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DOI: 10.2991/978-94-6463-256-9_43

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