关键审计事项披露能否抑制企业“漂绿”行为?——基于A股重污染上市公司的证据  

Can Disclosure of Key Audit Matters Curb Corporate Greenwashing?Based on Evidence of Heavily Polluting A-share Listed Companies

作  者:陈建宇 沈娇 蔡闫东 CHEN Jianyu;SHEN Jiao;CAI Yandong(School of Internal Auditing,Nanjing Audit University,Nanjing 211815,China)

机构地区:[1]南京审计大学内部审计学院,江苏南京211815

出  处:《审计与经济研究》2025年第1期59-72,共14页Journal of Audit & Economics

基  金:江苏省教育厅高校哲学社会科学一般项目(2024SJYB0260);南京审计大学青年培育重点项目(23QNPY004)。

摘  要:“双碳”目标背景下,企业“漂绿”行为受到社会各界广泛关注。利用2013-2020年重污染行业上市公司数据,实证检验关键审计事项披露对企业“漂绿”行为的影响和作用机理。研究发现,关键审计事项披露能够显著抑制企业“漂绿”行为,提升绿色创新效率水平;机制分析发现,关键审计事项披露主要通过降低信息不对称并获取市场信任,同时驱动企业落实社会责任发挥效应;异质性分析表明,所处地区环境规制强度较低、关键审计事项语调消极、数字化程度较高以及风险承担水平较低的企业能够强化关键审计事项披露的政策效应。结论丰富了企业“漂绿”的相关研究,同时拓展性研究了关键审计事项披露的环境治理政策效果,为抑制“漂绿”行为、实现平稳高效的绿色转型提供了政策参考。Under the background of“double carbon”goal,the“greenwashing”behavior of enterprises has been widely concerned by all sectors of society.Based on the data of listed companies in heavily polluting industries from 2013 to 2020,this paper empirically examines the impact and mechanism of disclosure of key audit matters on enterprises'“greenwashing”behavior.It is found that the disclosure of key audit matters can significantly inhibit the“greenwashing”behavior of enterprises and improve the efficiency of green innovation.Mechanism analysis reveals that the disclosure of key audit matters mainly exerts its effect by reducing information asymmetr and gaining market trust,while simultaneously driving enterprises to fulfill their social responsibilities.Heterogeneity analysis shows that enterprises with lower environmental regulation intensity,negative tone of key audit matters,higher degree of digitization and lower level of risk bearing can enhance the policy effect of key audit matters disclosure.This paper has enriched the theoretical research on enterprise“greenwashing”,and expanded the analysis of the effect of environmental governance policies on the disclosure of key audit matters,so as to provide policy references for restraining“greenwashing”behavior and achieving a stable and efficient green transformation.

关 键 词:关键审计事项披露 企业“漂绿” 绿色创新效率水平 信息不对称 市场信任 社会责任 

分 类 号:F239.43[经济管理—会计学]

 

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