企业ESG表现与审计意见购买  

Corporate ESG Performance and Audit Opinion Shopping

作　　者：沈喆 张锟澎 SHEN Zhe;ZHANG Kun-peng(School of Accountancy,Southwestern University of Finance and Economics,Chengdu 611130;Shanghai Lixin University of Accounting and Finance,Shanghai 201620,China)

机构地区：[1]西南财经大学会计学院,四川成都611130 [2]上海立信会计金融学院会计学院,上海201620

出　　处：《山西财经大学学报》2024年第1期114-126,共13页Journal of Shanxi University of Finance and Economics

摘　　要：基于2010—2021年沪深A股上市公司,实证研究企业ESG表现对审计意见购买行为的影响。研究发现,较好的企业ESG表现会抑制审计意见购买行为,且这种抑制作用在非国有企业、分析师关注度较低的企业以及属于重污染行业的企业中更为显著。机制分析表明,好的企业ESG表现能够通过提高信息披露质量和改善内部控制的方式抑制审计意见购买行为。分项检验发现,环境保护、社会责任和公司治理三个维度的表现均能够抑制审计意见购买行为。Based on the data of the A-share listed companies in Shanghai and Shenzhen from 2010 to 2021,the paper empirically investigated the impact of corporate ESG performance on audit opinion shopping behavior.The research found that,better corporate ESG performance inhibited audit opinion shopping behavior,and this inhibition effect was more evident in non-state-owned enterprises,the enterprises with a lower analyst attention level and those in heavily polluting industries.Mechanism analysis showed that,better corporate ESG performance could inhibit audit opinion shopping behavior by improving information disclosure quality and improving internal control modes.Sub-item tests revealed that,the performance in three dimensions,environmental protection,social responsibility and corporate governance,all had an inhibiting effect on audit opinion shopping behavior.

关 键 词：企业ESG表现 审计意见购买 审计师变更 信息披露质量 内部控制 

分 类 号：F832[经济管理—金融学]