环境信息披露对注册会计师审计的影响研究——基于沪市重污染行业的经验证据

An Empirical Study about how Environmental Information Disclosure Affect CPA Audit:Empirical Evidence from the Heavy Pollution Industry of Shanghai Securities Markets

文章以2012—2013年沪市A股重污染行业上市公司为研究对象,将环境信息披露指数作为环境信息披露程度的替代变量,建立Logistic模型和多元线性回归模型,研究环境信息披露的程度对注册会计师出具审计意见和审计收费的影响。结果发现:重污染行业上市公司环境信息披露的详细程度同审计收费正相关,同非标准审计意见负相关。原因在于环境信息披露的越详细,注册会计师需要投入的审计资源越多,审计收费越高。同时,因注册会计师需要考虑的潜在风险小,其越倾向于发表标准无保留审计意见。

Taking Shanghai A--share listed companies in heavily polluting industries in 2012,2013 for the study, taking the environmental information disclosure index as a proxy for the degree of disclosure of en- vironmental information, using the degree of Logistic model and multiple linear regression model , this pa- per analyzes how environmental information disclosure impact audit fees and audit opinion. The results show that： the degree of heavy pollution industries environmental information disclosure of listed compa- nies positively correlated with audit fees, and positively correlated with standard audit opinion. That is, the more detailed environmental information disclosure of the audited entity, the more invested CPA audit re- sources, audit fees is higher. While the smaller potential risks need to be considered, CPA more inclined to public standard audit opinion.