Title: Institutional environment, internal control and corporate social responsibility disclosure quality: evidence from China
Authors: Lijun Wu; Hua Bu
Addresses: School of Management, China University of Mining and Technology, No. 1, Daxue Road, Xuzhou, Jiangsu, 221116, China ' School of Management, China University of Mining and Technology, No. 1, Daxue Road, Xuzhou, Jiangsu, 221116, China
Abstract: This study examines the association between institutional environment, internal control and CSR disclosure quality in China. The institutional environment is divided into legal governance environment and regional governance environment. We find that the perfect legal governance environment, regional governance environment and high-quality internal control can significantly improve the quality of CSR disclosure. The weak regional governance environment can inhibit the positive regulating effect of internal control on the CSR disclosure quality. However, the strong legal governance environment does not significantly improve the positive regulating effect of internal control on the CSR disclosure quality. After a series of robustness tests, the above conclusions are still valid. Our findings have some significant implications for CSR disclosure in China.
Keywords: legal governance environment; regional governance environment; internal control; CSR disclosure quality.
International Journal of Applied Decision Sciences, 2020 Vol.13 No.1, pp.1 - 20
Received: 14 Dec 2018
Accepted: 30 Jan 2019
Published online: 26 Dec 2019 *