Research on the Evaluation System of CPAs Social Responsibility

摘要：

With the eruption of a series of skullduggery scandals, especially Enron affair, in order to reorder the listed company and protecting the investors confidence, the Sarbanes-Oxley Act of 2002 was passed by American Congress. At the same time, using USA for reference, other countries enacted different laws to supervise the vocation of CPA. Thus it becomes a hot issue to discuss and research about the CPAs social responsibility all over the world. This paper firstly presents the theoretical knowledge of definition and main content of CPAs social responsibility. Based on the analysis above, this paper designs an evaluation system of CPAs social responsibility, which provides a reference to understand the status quo of CPAs social responsibility and strengthen the supervision of CPA.

关键词： CPA Social Responsibility Evaluation System

作者: YE Chengang CHEN Deqiu XU Xuebing

作者单位: University of International Business and Economics Business School, Beijing, 100029

会议类型: 国际会议

会议名称: The 5th International Sympsium for Corporate Governance(第五届公司治理国际研讨会)

会议地点: 天津

会议语种:英文

页码: 813-819

在线出版日期: 2009-09-01（万方平台首次上网日期，不代表论文的发表时间）