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http://dx.doi.org/10.5762/KAIS.2019.20.6.55

A Study on the Audit Quality of Socially Responsible Investment Corporate  

Kim, Jin-Seop (School of Business, Pusan National University)
Publication Information
Journal of the Korea Academia-Industrial cooperation Society / v.20, no.6, 2019 , pp. 55-62 More about this Journal
Abstract
We examined the Audit Quality on the Socially Responsible Investment(SRI) Corporate. We used 1,497 sample data from 2014 to 2016. In short, the result of this paper's is as followed. Socially Responsible Investment(SRI) has a positive relevance with Audit Quality. Socially Responsible Investment(SRI) has a positive relevance with Audit Fee, Audit Time and Audit Size specifically. Therefore we can support that a firm has a high level of Socially Responsible Investment(SRI) will have the better the Audit Quality according to this study. This study contributes as follow. We can verify that the more Socially Responsible Investment(SRI) the better Quality of Accounting Information. We expect that this study can be helped positive image enhancement of Socially Responsible Investment(SRI) Corporate. So we hope that our paper can contribute sound capital market's development.
Keywords
Socially Responsible Investment(SRI); Audit Quality; Audit Fees; Audit Time; Audit Size;
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Times Cited By KSCI : 2  (Citation Analysis)
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