| 主题Topic： | Corporate Board and Corporate Social Responsibility Assurance: Evidence from China |
| 主讲人Speaker： | Lin Liao, Associate Professor, Research Institute of Economics and management, Southwestern University of Finance and Economics. |
| 主持人Chair： | 帅杰 副教授 中南财经政法大学 文澜学院 |
| 时间Time： | 2015年10月23日（周五）3:00 pm-4:30 pm |
| 地点Venue： | 南湖校区 文波楼204 |
主讲人简介：
Lin Liao: Associate Professor, Research Institute of Economics and management, Southwestern University of Finance and Economics.
Research Interests: Accounting, Asset Measurement, Fair Value, Corporate Governance,
内容提要：
We investigate the association between board characteristics and the company’s Corporate Social Responsibility (CSR) assurance decision in China. By examining 2,054 firm-years of Chinese listed companies with CSR reports from 2008 to 2012, we find the evidence that firms with a large board size, more female directors and separation of CEO and chairman positions are more likely to engage in CSR assurance. Board size and gender diversity also influence the CSR assurance provider choices. However, board independence and CEO background does not affect the CSR assurance decision. Inconsistent with our prediction, firms with foreign directors are less likely to engage in voluntary CSR assurance, while these foreign directors would increase the CSR performance.
