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National Audit, Legal Environment and Corporate Social Responsibility

In: Proceedings of the 2023 4th International Conference on Management Science and Engineering Management (ICMSEM 2023)

Author

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  • Yue Huang

    (Sichuan University, Business School)

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.

Suggested Citation

  • Yue Huang, 2024. "National Audit, Legal Environment and Corporate Social Responsibility," Advances in Economics, Business and Management Research, in: Suhaiza Hanim Binti Dato Mohamad Zailani & Kosga Yagapparaj & Norhayati Zakuan (ed.), Proceedings of the 2023 4th International Conference on Management Science and Engineering Management (ICMSEM 2023), pages 420-429, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-256-9_43
    DOI: 10.2991/978-94-6463-256-9_43
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