企业ESG表现、审计师特征和关键审计事项披露  

Corporate ESG Performance,Auditor Characteristics and Disclosure of Key Audit Matters

作　　者：杨孟禹 朱灿灿 Yang Mengyu;Zhu Cancan(School of Economics,Yunnan University,Kunming 650500,China)

机构地区：[1]云南大学经济学院,云南昆明650500

出　　处：《金融理论探索》2024年第6期16-28,共13页Exploration of Financial Theory

基　　金：国家社会科学基金一般项目“‘城-圈-群’网络结构支撑大中小城市协调发展的机制与路径研究”(23BJY132);云南大学研究生实践创新基金“ESG评级表现、审计师特征和关键审计事项披露”(ZC-23235993)。

摘　　要：本文基于2017—2022年A股上市公司数据,采用面板固定效应模型分析企业ESG表现对关键审计事项披露的影响及审计师特征的调节作用。研究发现,企业ESG表现对关键审计事项披露有显著的负向影响,即ESG表现越好,审计中披露的关键审计事项数量和内容越少。此外,ESG表现对关键审计事项数量和内容的影响会因审计师性别、行业专长和独立性而异,在签字审计师都为女性、审计师行业专长和独立性较高时,ESG表现对关键审计事项数量和内容产生的负向影响更显著,而且这一关系在非国有企业和非四大会计师事务所审计的企业中更为明显。最后,文章从提升企业ESG管理水平、优化会计师事务所团队结构、强化审计师个人能力建设和完善监管制度四个方面提出了政策启示。Based on the data of A-share listed companies from 2017-2022,the article uses a panel fixed-effects model to analyze the impact of corporate ESG performance on the disclosure of key audit matters and the moderating role of auditor characteristics.It is found that corporate ESG performance has a significant negative effect on the disclosure of key audit matters,i.e.,the better the ESG performance,the lower the number and content of key audit matters disclosed in the audit.In addition,the effect of ESG performance on the number and content of key audit matters varies by auditor gender,industry expertise,and independence,and the negative effect of ESG performance on the number and content of key audit matters is more pronounced when the signing auditors are all female and the auditor’s industry expertise and independence are higher,and this relationship is more pronounced in non-state-owned enterprises and enterprises audited by non-Big 4 accounting firms.Finally,the article provides policy implications in terms of improving corporate ESG management,optimizing the team structure of auditor firms,strengthening individual auditor capacity construction and improving the regulatory system.

关 键 词：ESG表现 关键审计事项 审计师特征 

分 类 号：F239.4[经济管理—会计学]