An Empirical Study on the Impact of Charitable Donations on Audit Fees

As the fulfillment of corporate social responsibility is increasingly emphasized, auditors are paying more attention to the social responsibility information of the audited entities, such as charitable donations. Therefore, this paper, after elaborating on the basic concepts of charitable donations and audit fees and reviewing relevant theories and research, deeply analyzes the influence path of charitable donations on audit fees and puts forward relevant hypotheses. This paper takes A-share non-financial listed companies from 2015 to 2024 as samples to study the relationship between charitable donations and audit fees as well as the moderating role of property rights nature. The results show that corporate charitable donations are positively correlated with audit fees; the larger the amount of corporate charitable donations, the higher the audit fees. The property rights nature of enterprises plays a positive moderating role in the impact of corporate charitable donations on audit fees.