Multi-indicator assessment of water environment in government environmental auditing

This study focused on a multi-indicator assessment methodology for governmental environmental auditing of water protection programs. The environmental status of Wuli Lake in China was assessed using the global indicators （driver-status-response） developed by the Commission on Sustainable Development, and four additional indicators proposed by the author： water quality, pollution load, aquatic ecosystem status, and lake sediment deposition. Various hydrological, chemical, biological and environmental parameters were used to estimate the values of the indicators for assessment of environmental status of the lake based on time series data sets for twenty years. The indicators proposed can be customized to meeting the needs for particular assessment of water protection programs. This method can be used to evaluate the performance of national environmental protection programs and provide technical support for environmental auditors.

Environmental Accounting Audit Decision and Firm Performance： An Empirical Investigation

The objective of the study is to examine the relationship between environmental accounting audit decision and firm＇s profitability in Nigeria. Specifically, the authors hypothesize that profitability is a determinant of company＇s decision to disclose quantitative environmental information for external audits. The population of this research is made up of both quoted and non-quoted companies. The sample size for this study was selected using the simple random sampling technique. The selected companies included companies from the following sectors： agriculture, automobile and tyre, breweries, building materials, chemical and paints, conglomerates companies, food/beverages and tobacco, construction, healthcare, industrial/domestic products, packaging, printing and publishing, textiles, petroleum marketing companies, banking, insurance, and others. A sample of 160 companies with audited final accounts for 2009 financial year was eventually selected. The binary logit regression technique was utilized as the data analysis method. The finding reveals that profitability is a positive and significant determinant in evaluating the probability that a firm includes environmental information for external audits. The study concludes that finn-specific factors may provide incentives for corporate environmentalism in Nigeria.

Impact of Government Environmental Audit of the Environmental Performance

Although the deterioration of high pollution and high energy consumption has brought about the economic development,the problem of environmental pollution has also emerged.Therefore,a pow erful means is needed to solve the environmental problems.In this case,the environmental audit as a means of supervision is widely put on the agenda.At present,in terms of environmental audit,the government audit makes up the largest proportion among different kinds of audit like private audit and third-party audit.To carry out the government’s environmental audit work,China’s Audit Commission has proposed a series of environmental remediation and environmental management projects with the special investigation.This paper mainly discussed the effectiveness of the government environmental audit,with the sample of the water pollution control audit of the Yellow River basin.According to the relevant data analysis,the impact of the government environmental audit on environmental quality improvement was explored.

Linking Accounting/Auditing Environment and the Remittances of Africans in Diaspora

This paper investigates empirically the link between the inflow of Diasporas remittances and the environment of accounting/auditing in 10 African countries. The result using Spearman＇s rank correlation indicates the existence of a positive relationship （correlation coefficient rs is 0.36）, but the strength of the relationship is weak （significant level of 0.05）. The quality of accounting and auditing as represented by their environment is a stimulus that could enhance the inflow of Diasporas remittances. The study therefore recommends that African countries should strategically and proactively refocus attention on developing accounting/auditing environment in order to attract reasonable volume of remittances.

Environmental Approach for Energy Audits on Government Buildings: A Mexican Case for the Air Conditioning System

In the face of the climate change, energy consumption is one of the main issues to be solved. Energy audits are useful tools that may contribute to develop energy efficiency initiatives. The purpose of this paper is to provide insights into how energy audits, with a scope on air conditioning (AC) systems, contribute to develop energy efficiency options for a government building in the city of Hermosillo, Mexico. The methodology is based in the energy audit framework proposed by the American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE). Results show that, in a typical day of maximum consumption, AC represents 64% of the total electrical consumption, while office equipment accounted for 22%, and lighting 14%. Additionally, AC system has a yearly consumption of 54,419.40 kWh with an emission estimate of 24.92 tons of CO2-eq/year. Three approaches for energy efficiency proposals were addressed through AC systems: Improvement of the operation and consumption habits, maintenance and reconditioning of facilities, and replacement of AC units. While Mexico has international commitments through environmental treaties related to contribute to climate change mitigation, this study shows that, at least one government building still produces potential impacts that can be deterred by addressing structural and behavioral changes related to AC operation. Finally, this study may be used as reference for energy efficiency practitioners or decision-making authorities in the public administration field for developing better energy policies for government buildings.

大数据背景下造纸企业经营风险识别与管理优化研究

近年来,大数据技术的快速发展颠覆了造纸企业传统的风险控制模式,大数据技术在企业经营管理中实现降本增效的趋势越发明显。基于此,简述了造纸企业经营风险的种类与控制现状,探究了大数据时代给造纸企业经营风险控制带来的积极效应与消极影响,结合某些造纸企业经营实例进行经营风险的识别与分析,并基于大数据背景提出造纸企业经营风险识别与管理优化策略,以期建立科学、有效的经营风险预防与管控体系,提升造纸企业经营管理水平。

A Brief Discussion of Audit Risks and Their Causes

As a crucial supervisory department overseeing economic operations,the audit department plays a pivotal role in safeguarding the healthy development of the country’s economy,exposing corruption,and effectively maintaining social and economic peace and stability.The work of auditing involves detecting existing issues,providing remedies,and consistently contributing to national governance.However,as the market economic environment undergoes continuous changes,legal systems advance,and the audit environment becomes more complex,audit risks have gradually gained prominence.The prevention of audit risks has increasingly captured the attention of audit agencies at all levels.This necessitates audit institutions to continually adapt to new challenges,comprehend risks,and exert effective control over them.This article delves into the causes of audit risks,exploring ways to effectively identify and respond to these risks within a complex and ever-changing environment.The objective is to ensure the objectivity and accuracy of audit reports,allowing the audit function to truly serve as an“immune”system,protecting public interests.

低碳城市建设、环境审计与企业碳排放--基于低碳城市试点政策的准自然实验

推动低碳城市建设是实现碳达峰碳中和、迈向高质量发展的重要举措。基于2008—2021年深沪两市A股工业企业的年度数据,将三次低碳城市试点视为准自然实验,采用多期双重差分模型、递归式中介效应模型等实证考察了低碳城市试点的碳减排机理及环境审计在此过程中的交互关系。检验结果表明:(1)低碳城市试点显著降低了试点城市企业的碳排放量,且该效应在高碳行业企业、工业发展水平较高地区企业及媒体关注度较高企业中表现更为突出;(2)低碳城市试点与环境审计在促进企业减少碳排放方面存在互补关系;(3)机制检验表明,技术创新在低碳城市试点促进企业减碳方面起到部分中介作用。

政府环境审计、媒体监督与环境污染

政府环境审计契合新发展理念,已成为生态文明建设的重要监督机制。本文基于我国省级地方政府面板数据,实证检验政府环境审计、媒体监督对于环境污染的影响,研究发现:政府环境审计与环境污染呈显著负相关,表明政府环境审计能够显著促进环境改善;媒体监督与环境污染呈显著负相关,表明媒体监督对于环境污染具有显著的抑制作用;媒体监督在政府环境审计促进环境改善中起正向调节作用,即媒体监督力度越大,越能够推动政府环境审计的作用发挥;政府环境审计的作用在财政压力较小、审计问责力度较大与法制环境较差的地区更加显著。基于此,提出加强政府环境审计力度、助推生态环境质量改善,强化环境审计结果运用、健全审计整改问责机制,利用新闻媒体功能优势、更好发挥审计监督职能的对策建议。

环保信用评价制度会影响审计收费吗?

本文以环保信用评价制度的实施作为一项准自然实验,利用2006—2021年沪深A股上市公司样本数据,构建三重差分模型,考察了环保信用评价制度对审计收费的影响.结果发现:环保信用评价制度的实施显著降低了审计费用,且企业获得的环保信用评价等级越高,被收取的审计费用越低.影响机制分析表明,环保信用评价制度通过信息风险机制和经营风险机制降低了审计收费,即环保信用评价制度通过提高公司的环境信息透明度、缓解盈余波动抑制了公司的信息风险和经营风险,进而使审计师收取了更低的审计费用.进一步研究还发现,环保信用评价与审计收费之间的负向关系在非国有企业、法治环境薄弱以及信任环境较差地区的企业中更加明显.本研究丰富了环保信用评价制度经济后果的相关研究,拓展了审计收费影响因素的研究文献,对政府部门进一步推行环保信用评价制度、合理引导企业持续改善环境行为、助力审计师提供高质量审计服务等均具有启示意义.

政府环境审计与公司绿色治理

公司是践行绿色治理和生态文明建设的主力军,如何依靠外部监管压力驱使公司提升绿色治理水平是促进生态环境质量持续改善的关键。以中国A股重污染行业上市公司为研究样本,利用固定效应模型探究政府环境审计对公司绿色治理的影响。政府环境审计对公司绿色治理具有显著的促进作用。机制检验结果表明,政府环境审计通过地方政府强化环境规制执行而提升公司绿色治理水平;高管团队异质性程度越高,政府环境审计对公司绿色治理的促进作用越大。进一步研究发现,在官员任期较短地区、内部控制质量较高的样本中,政府环境审计对公司绿色治理的正向影响更为显著。

环境问责风险与重污染企业审计费用——基于中央生态环境保护督察的准自然实验研究

本文以2008-2017年我国A股上市制造业企业为样本,以中央生态环境保护督察组进驻为准自然实验,以重污染制造业企业为实验组、非重污染制造业企业为对照组,构建多期双重差分模型,检验环境问责制对重污染企业审计费用的影响。研究发现,环境问责制显著降低重污染企业的审计费用;机制检验发现,环境问责制通过提升重污染企业绿色治理水平、会计信息质量和管理层语调可靠度,来降低重污染企业审计费用;异质性检验发现,在政企关联强、风险承担水平低、地区公众环境关注高的企业,环境问责制对重污染企业审计费用的影响更显著。本研究拓展了中央生态环境保护督察的微观后果,为规范环境风险挑战下重污染企业的审计定价、优化环境规制体系提供理论与决策依据。

环境污染责任保险与企业高质量审计需求——基于保险公司监督视角的经验证据

在绿色高质量发展时代背景下,发展环境污染责任保险,对强化企业环保履责、降低企业因受环保处罚引致的经营风险具有重要意义。本文从保险公司监督视角实证检验了环境污染责任保险对企业高质量审计需求的影响。研究发现,环境污染责任保险提升了投保企业高质量审计需求,保险公司的高质量信息需求、专业监督能力需求是导致投保企业高质量审计需求增加的主要传导机制;异质性检验发现,在国有企业、内部治理水平较低的企业和受到更多媒体负面报道的企业中,环境污染责任保险对高质量审计需求的影响更加显著;经济后果检验发现,投保企业通过提高高质量审计需求改善了企业环境表现。研究结论对于进一步推进资本市场审计制度完善和环境污染责任保险发展具有一定的政策启示。

环保税制改革对审计收费的溢出效应——基于环境风险治理和生产结构优化的双重视角

选取2013—2021年沪深A股上市企业作为样本数据,研究环保税制改革对审计收费的影响。研究发现,环保税制改革能够显著降低审计收费,上述结论在经过一系列稳健性检验后依旧成立。机制检验表明,环保税制改革通过发挥“环境风险治理效应”和“生产结构优化效应”降低审计收费。异质性分析显示,环保税制改革对审计收费的影响随着审计供给方和需求方特征的不同而发生变化,同样随着宏观外部环境的不同而发生变化。研究结论不仅丰富了环保税制改革在微观层面的政策效应研究,而且有助于审计师强化对环保税制改革的风险认知,为促进资本市场高质量发展提供有益借鉴。

生态环保审计能提高企业ESG表现吗?

生态环保审计是推动生态文明建设的重要制度安排,是习近平生态文明思想在国家审计领域的具体实践。本文利用审计署实施生态环保审计的准自然实验,探究生态环保审计对企业ESG表现的影响。研究发现,生态环保审计可以通过信息效应和威慑效应显著提高企业ESG表现;生态环保审计与分析师关注、机构投资者持股、社会审计及媒体监督在提高企业ESG表现中发挥了协同治理效应。异质性检验发现:生态环保审计的绿色治理效应在当地领导干部专业背景为经济学和管理学、地方政府环境治理动机较低和国有企业中更为明显。研究结论丰富了生态环保审计的绿色治理效应,拓展了企业ESG表现的影响因素研究。

企业ESG表现影响关键审计事项披露吗?

基于2017-2021年我国A股上市公司的经验证据,实证检验企业ESG表现对关键审计事项披露的影响。研究发现,企业ESG表现越差,审计师为应对风险披露的关键审计事项越充分,具体表现为披露数量更多、披露内容更详细。进一步分析发现,ESG表现通过影响企业的经营风险和信息风险,从而影响到关键审计事项披露的信息量,并且在审计师具有行业专长和媒体关注度较高的情况下,企业ESG表现对关键审计事项披露的影响更明显。研究结论不仅丰富了企业ESG表现经济后果的相关文献,而且对新审计报告准则实施后审计师更准确地识别审计风险、提供更有效的审计服务具有启示意义。

治理抑或挤出:领导干部自然资源资产离任审计的降污效用

领导干部自然资源资产离任审计试点对降低当地环境污染有重要作用,但其降污作用是来自审计产生的治理效应?还是对当地污染的挤出效应?在全面推开领导干部自然资源资产离任审计之际,不同答案对于如何更有效开展审计工作有重要影响。通过手工整理领导干部自然资源资产离任审计的试点数据,使用多时点双重差分法等实证方法,深入探讨了领导干部自然资源资产离任审计降污作用的问题后发现:领导干部自然资源资产离任审计试点能够降低当地环境污染,其降污作用并非来自审计驱动的挤出效应,而是审计产生的治理效应,这一观点在多种稳健性检验下依然成立。进一步研究表明,治理效应具有一定的衰减性,审计驱动污染挤出效应尽管不显著,但仍值得警惕。源于审计监督的溢出效应,领导干部自然资源资产离任审计试点还会降低周边地区污染。因此,提出构建符合地方特点、基于污染源的评价指标体系,增强地方政府和企业的审计预期,降低转移污染的机会主义行为等建议。

自然资源资产离任审计、环保回应与企业高质量发展

以2014—2022年沪深A股上市公司为样本,将资源型和重污染型企业作为实验组,其他类型企业作为对照组,采用双重机器学习模型考察自然资源资产离任审计常态化对企业高质量发展的影响。研究发现,自然资源资产离任审计能够促进资源型和重污染型企业高质量发展;机制检验结果表明,自然资源资产离任审计常态化能够增强政府环境监管力度和提高企业绿色治理绩效,通过这两类环保回应行为可以促进企业高质量发展;异质性分析发现,自然资源资产离任审计对企业高质量发展的促进作用在融资约束程度较大和受政府干预较强的企业中更为明显,且绿色投资者能够强化这种作用。

审计委员会环保背景与企业绿色转型

以审计委员会环保背景为研究视角,基于2007-2022年我国A股上市公司数据,实证检验审计委员会环保背景对企业绿色转型的影响。研究发现:审计委员会环保背景对企业绿色转型有显著促进作用。机制检验表明,审计委员会环保背景通过获取绿色转型资源、提升管理层转型意愿和提高内部控制质量,促进企业绿色转型。异质性分析表明,审计委员会环保背景对企业绿色转型的促进作用,在高科技企业、非重污染企业和信息环境差的企业更显著。经济后果检验表明,企业绿色转型显著改善了企业财务绩效和环境绩效。研究结论为发挥审计委员会绿色治理作用,驱动企业绿色转型,促进双碳目标的实现提供了理论依据和经验证据。

Assessment of the Implementation of Energy Conservation Opportunities Arising from Energy Audits;A Study of Four-Star and Five-Star Hotels in Nairobi Kenya

This study assesses the implementation of energy conservation opportunities in four-star and five-star hotels in Nairobi. The Covid-19 pandemic had a significant impact on the Hospitality Industry. Currently, there is a growing inclination to furnish guests with superior and sustainable services in an energy-efficient and eco-friendly way. Comprehensive research was conducted from energy audits gathered from the establishments and contracted auditing companies, on top of this, hotel staff were given digital questionnaires. To add to the data, the researcher surveyed the hotels with engineering managers. The Energy Audits found that all 10 hotels had adopted Energy Conservation Opportunities (ECOs). After further analysis, the mean adoption rate of Energy Conservation Opportunities (ECOs) during the past three years was 55.83%, which was below the aim of 100%. According to studies, hotel staff manages energy to cut costs. The researcher found that hotels use up a lot of energy. However, they have conservation potential, depending on government policies, costs, ease of implementation, and management commitment to sustainable practices. Essentially, Energy Conservation Opportunities (ECOs) reduce energy expenditures and boost reliable revenues, especially during high energy prices and uncertainty.