企业绿色创新对审计定价的影响——基于我国上市公司绿色专利数据的证据

The Impact of Corporate Green Innovation on Audit Pricing:Evidence based on green patent data of Chinese listed companies

基于2010—2021年沪深A股上市公司数据,实证分析企业绿色创新对审计定价的影响,以期为强化审计监督赋能绿色发展提供一定的理论依据与经验参考。研究发现,企业绿色创新能够提升审计定价水平,且企业可持续经营在企业绿色创新与审计定价中发挥着中介效应,是企业绿色创新促进审计定价水平提升的重要路径。进一步分析发现,机构投资者持股能够缓解企业绿色创新与审计定价的正相关关系。异质性检验发现,企业绿色创新与审计定价的正相关关系在民营企业中更显著。

Using the data from 2010 to 2021 in Shanghai and Shenzhen A-share,the influence of green innovation on audit pricing is analyzed,in order to provide some theory foundation and experience for the improvement of the audit supervision and the implementation of green development.It is found that corporate green innovation can improve audit pricing level,and corporate sustainable management plays an intermediary effect in corporate green innovation and audit pricing,which is an important path for corporate green innovation to promote audit pricing level.Further analysis shows that the shareholding of institutional investors can alleviate the positive correlation between corporate green innovation and audit pricing.Heterogeneity test shows that the positive correlation between corporate green innovation and audit pricing is more significant in private enterprises.