环境管理体系认证对审计质量的影响分析  

Analysis on the Influence of Environmental Management System Certification on Audit Quality

作　　者：李南海 王丹丹 王冰 LI Nan-hai;WANG Dan-Dan;WANG Bin(School of Economicsand Management,Hanshan Normal University,Chaozhou Guangdong 521024;Chongqing Vocational College of Finance and Economics,Yongchuan Chongqing 420160;School of Economics and Management,Fuzhou University,Fuzhou Fujian 350116)

机构地区：[1]韩山师范学院经济与管理学院,广东潮州521024 [2]重庆财经职业学院,重庆永川420160 [3]福州大学经济与管理学院,福建福州350116

出　　处：《湖南财政经济学院学报》2024年第3期48-57,共10页Journal of Hunan University of Finance and Economics

基　　金：国家社会科学基金一般项目“人工智能背景下上市公司财务舞弊识别及动态预警机制研究”(项目编号:20BGL086);韩山师范学院校级课题“概念框架视角下‘三位一体’财会类本科生考研课程改革探索及实践”(项目编号:E22089)。

摘　　要：作为自愿型环境规制的环境管理体系认证,会如何影响审计质量?基于2010—2019年A股上市公司经验数据,探讨环境管理体系认证对审计质量的影响。研究发现:环境管理体系认证能显著提升审计质量,稳健性检验证明这一结论具有可靠性。进一步分析发现:相比机构投资者持股比例较高企业,环境管理体系认证更能显著提升机构投资者持股比例较低企业的审计质量;相比中央国有企业,环境管理体系认证更能显著提升地方国有企业和非国有企业的审计质量。通过改善环境绩效和完善内部控制质量,环境管理体系认证显著提升审计质量。研究结果为创新环境规制和提升审计质量,进而促进经济高质量发展提供经验证据。As the environmental management system certification of voluntary environmental regulation,how will it affect the audit quality?Based on the empirical data of A-share listed companies from 2010 to 2019,this paper discusses the impact of environmental management system certification on audit quality.It is found that environmental management system certification can significantly improve the audit quality,and the robustness test proves that this conclusion is reliable.Further analysis shows that compared with enterprises with higher proportion of institutional investors,environmental management system certification can significantly improve the audit quality of enterprises with lower proportion of institutional investors;compared with state-owned enterprises of central enterprises,environmental management system certification can significantly improve the audit quality of local state-owned enterprises and non-state-owned enterprises.Through the discussion of the mechanism,it is found that environmental management system certification has significantly improved the audit quality by improving environmental performance and improving internal control.The research shows that environmental management system certification can improve the probability of auditors finding misstatement and omission of financial report,and improve the audit quality of enterprise financial report.The research results expand the research on the economic consequences of voluntary environmental regulation,and provide empirical evidence for innovating environmental regulation and improving audit quality to promote high-quality economic development.

关 键 词：环境管理体系认证 审计质量 产权性质 机构投资者 

分 类 号：F230[经济管理—会计学]