中文摘要：

基于2009~2011年中国沪深A股上市公司数据,实证考察企业社会责任信息披露与注册会计师审计收费的关系。研究发现：社会责任信息披露与审计收费间存在正向影响关系;在社会责任表现较差的企业中,披露独立社会责任报告对增加审计收费的影响更显著;在对内生性问题进行一定程度控制后,结论依然成立。进一步研究表明,企业所有权性质、所属行业环境污染程度及所在地区的市场化程度均会对社会责任信息披露与审计收费间关系产生显著影响。

英文摘要：

Using a sample of A-share companies listed in Shanghai and Shenzhen Stock Exchanges during 2009-2011, the paper empirically analyzes the relationships between corporate social responsibility information disclosure and audit fees charged by certified public accountant. The results show that social responsibility information disclosure has a positive impact on audit fees; and that the audit fees premium associated with social responsibility information disclosure is higher for those who have poorer corporate social responsibility performance. Even after controlling the influence of endogenous, the results remain robust. In additional tests, the paper further finds that ownership property, degree of environmental pollution and degree of regional marketization all have significance on the previous relationship.