本研究探討公司治理與審計監督對企業自願性揭露社會責任資訊之影響，並探討審計監督對公司治理績效與自願性揭露企業社會責任是否具調節效果。本研究以2014年與2015年排名前50%之企業進行研究，將企業社會責任報告書樣本分為無自願揭露與自願揭露，並將自願性揭露企業社會責任之企業進行探討。實證結果顯示公司治理對企業自願性揭露社會責任資訊有正向影響，顯示公司治理較佳之企業，對自願性資訊揭露採取較為積極態度。而審計監督對企業自願性揭露社會責任資訊有正向影響，顯示審計監督可促進企業自願性揭露社會責任資訊，即大會計師事務所查核之公司有較高自願性揭露企業社會責任資訊意願。另外，發現審計監督對公司治理與自願性揭露企業社會責任資訊具有負向調節效果，意即，企業在非四大事務所查核(外在審計監督較弱)的情況下，會提高公司治理績效，且較會傾向自願性編製企業社會責任報告書，提升公司資訊透明度，以獲得利害關係人對公司的信賴。
This study explores the impact of corporate governance (CG) and auditing supervision on the voluntary exposure of corporate social responsibility (CSR) information, and discusses whether audit supervision has a regulatory effect on CG performance and voluntary disclosure of CSR. The study conducts research in the top 50% of companies in 2014 and 2015. The sample of CSR reports is divided into involuntary disclosure and voluntary disclosure, and companies that voluntarily disclose CSR are discussed. The empirical results show that CG has a positive impact on companies' voluntary disclosure of social responsibility information, and shows that companies with better CG take a more positive attitude towards voluntary disclosure of information. Audit supervision has a positive impact on companies' voluntary exposure of social responsibility information, which shows that audit supervision can promote the voluntary disclosure of CSR information, that is, large accounting firms check companies have higher willingness to expose CSR information willingness. In addition, this study finds that audit supervision has a negative regulatory effect on CG and voluntary disclosure of CSR information, which means that companies will improve CG in the case of non-four major firms (external audit supervision is weak). Performance, and will tend to voluntarily prepare a CSR report, enhance corporate information transparency, and gain the trust of stakeholders in the company.
