In recent years, CSR, which has become a major global topic, has been hoping for the glory of all enterprises to enhance the visibility and brand value. The public company must set a supervisor or an audit committee to censor the company's operations and financial information, and the enterprise can also be verified by an external independent unit to make the information provided by this report more reliable.
In this study, the independent variable is set as the audit quality, the audit quality is divided into two dimensions. One is the audit experience and the other is industry experts to analyze the two modules. The variable is set as corporate social responsibility. The purpose of this study is as follows: 1. To explore the relationship between audit experience and tenure and corporate social responsibility. 2. To explore the relationship between audit industry experts and corporate social responsibility. The empirical data are mainly from Taiwan Economic News Library and CommonWealth Magazine, statistical analysis including descriptive, factor analysis, reliability analysis Pearson correlation analysis and regression analysis. The results show that both audit experience and tenure and audit industry experts have positive effects on corporate social responsibility. Finally, this research put forward research restrictions and suggestions, as a follow-up study of the reference.
