| Summary: | 碩士 === 國防大學管理學院 === 財務管理學系 === 99 === This paper aims to explore the relationships among corporate social responsibility, audit quality and credit rating. Under the benchmark in the "Excellence in Corporate Social Responsibility top 50" and not included the " Excellence in Corporate Social Responsibility top 50" in the sample of their corporate social responsibility and audit quality will affect their Credit rating correlation .
The sample data from the “Common Wealth” magazine, Excellence in Corporate Social Responsibility top 50.To explore this premise, when the corporate implementation of the corporate social responsibility and audit quality then it will influence whether or inferior credit rating.
In this study, taking into account the audit quality for evaluation of the bond market, and the creditors of the market assessment of the weight of the corporate social responsibility audit quality, and use the matched pairs sample to clarify the audit quality of the effect the bond market. The results show that audit quality is relatively good credit ratings will be higher, as companies will be willing to pay a higher audit fee to audit more high-quality accounting firm, to provide more accurate information to investors and increase investor confidence, so investors can borrow good and bad quality of the company chosen accounting firm concluded the information quality.
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