地方政府环境关注度与审计费用  

Local Government Ecological Attention and Audit Fees

作　　者：程锦 胡曲应[1] CHENG Jin;HU Qu-ying(School of Management,South-central Minzu University,Wuhan Hubei430074,China)

机构地区：[1]中南民族大学管理学院,湖北武汉430074

出　　处：《大连民族大学学报》2023年第6期531-538,共8页Journal of Dalian Minzu University

摘　　要：基于中国地市级地方政府2015-2021年政府工作报告的文本数据,实证检验了地方政府环境关注度对当地重污染行业上市公司审计费用的影响,发现地方政府的环境关注度越高,当地企业的审计费用越低,且在环境信息披露质量较高、企业社会责任表现较好的公司更为显著。从地方政府环境关注的角度丰富了环境规制对审计费用的影响研究,其结论为地方环境治理、审计风险应对提供了一定的借鉴意义。Based on the text data of the 2015-2021 government work report of local governments at the prefecture and municipal levels in China,we empirically tests the impact of local governments' environmental concerns on audit fees of local listed companies in the heavy pollution industry,and find that the higher the environmental concern of local governments,the lower their audit costs and audit fees,and more significantly in companies with higher quality of environmental information disclosure and better CSR performance.This study enriches the research on the impact of environmental regulation on audit costs from the perspective of local governments' environmental concerns,and the findings provide some implications for local environmental governance and audit risk response.

关 键 词：地方政府环境关注度 审计费用 文本分析法 

分 类 号：F239.4[经济管理—会计学]