企业ESG表现影响关键审计事项披露吗?  

Does Corporate ESG Performance Affect the Disclosure of Key Audit Matters?

作　　者：李嘉宁 伍利娜[1] 肖帅莹 LI Jianing;WU Lina;XIAO Shuaiying(Guanghua School of Management,Peking University,Beijing 100871,China)

机构地区：[1]北京大学光华管理学院,北京100871

出　　处：《审计与经济研究》2024年第1期23-31,共9页Journal of Audit & Economics

基　　金：国家自然科学基金青年项目(72202014)。

摘　　要：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。Based on the empirical evidence of A-share listed companies in China from 2017 to 2021,this paper examines the effect of corpo-rate ESG performance on the disclosure of key audit matters.The study finds that the worse the corporate ESG performance is,the more suf-ficient the key audit matters disclosed by auditors will be;specifically,the numbers of key audit matters are greater and the contents of key audit matters are more detailed.Further research shows that corporate ESG performance affects the information contents of key audit matters by revealing the corporate operational risks and information risks.Moreover,in the case that auditors have industry expertise and the propor-tion of media attentions is relatively high,the effect of corporate ESG performance on the disclosure of key audit matters is more obvious.This paper not only enriches the literature on economic consequences of corporate ESG performance,but also has implications for auditors to identify audit risks more accurately and provide audit services more effectively after the implementation of new audit reporting standards.

关 键 词：ESG表现 关键审计事项 经营风险 信息风险 新审计报告准则 信息披露 

分 类 号：F239[经济管理—会计学]