企业绿色创新与审计费用研究

Research on Enterprise Green Innovation and Audit Fees

绿色创新一方面给企业带来创新补偿效应和竞争优势改善财务绩效;另一方面,降低企业环境风险、提高“合法性”地位和建立良好声誉改善非财务绩效,从而减少审计师必需的审计成本和审计风险,降低审计费用。企业作为绿色创新的重要主体,探究企业绿色创新对于审计费用的作用对于激发企业创新活力、推进审计服务合理定价有重要意义。以审计费用作为量化审计师决策的代理变量,以2007-2022年沪深A股上市公司相关数据作为研究样本,实证检验企业绿色创新对审计费用的影响及作用机制。研究发现,企业绿色创新显著降低企业的审计费用。从作用机制看,企业绿色创新通过改善财务绩效和承担绿色责任来显著降低审计费用。考虑到企业内部治理环境的差异,企业绿色创新与审计费用的负相关关系在盈利企业以及内部治理效率较高的企业更显著。研究拓展了企业绿色创新研究的边界,并为审计费用的影响因素和审计服务的合理定价提供新视角。

On the one hand,green innovation brings innovation compensation effect and competitive advantage to enterprises to improve financial performance,and on the other hand,it reduces corporate environmental risks,improves"legitimacy"status and establishes a good reputation to improve non-financial performance,thereby reducing the necessary audit costs and audit risks for auditors,and reducing audit fees.As an important subject of green innovation,it is of great significance to explore the role of enterprise green innovation on audit fees to stimulate the innovation vitality of enterprises and promote the reasonable pricing of audit services.Take the audit fee as a proxy variable for quantitative auditors'decision-making.Using the relevant data of Shanghai and Shenzhen A-share listed companies from 2007 to 2022,this paper empirically examines the impact and mechanism of corporate green innovation on audit fees.The results show that corporate green innovation significantly reduces the audit cost of enterprises.From the perspective of the mechanism of action,corporate green innovation can significantly reduce audit costs by improving financial performance and assuming green responsibility.Considering the differences in the internal governance environment of enterprises,the negative correlation between corporate green innovation and audit costs is more significant in profitable enterprises and enterprises with higher internal governance efficiency.The conclusion expands the boundaries of enterprise green innovation research,and provides a new perspective for the influencing factors of audit fees and the reasonable pricing of audit services.