ESG评级分歧能影响审计师决策吗?——基于审计意见视角的证据  

Can ESG Rating Divergence Influence Auditor Decisions?Evidence Based on the Perspective of Audit Opinions

作　　者：刘耀娜 张焰朝 LIU Yaona;ZHANG Yanchao(School of Accounting,Henan University of Economics and Law,Zhengzhou 450046,China)

机构地区：[1]河南财经政法大学会计学院,河南郑州450046

出　　处：《南京审计大学学报》2025年第2期35-44,共10页Journal of Nanjing Audit University

基　　金：国家社会科学基金项目(22CJL013);河南省软科学项目(242400412054)。

摘　　要：ESG评级结果是判断ESG表现的重要参考,但各评级机构对同一企业的评级结果存在较大差异。基于此,以2010—2022年A股上市公司为样本,实证检验了ESG评级分歧和审计意见的关系。研究发现:ESG评级分歧提高了审计师出具非标准审计意见的概率。进一步检验发现:ESG评级分歧通过增加审计师信息处理难度、提高企业经营风险和重大错报风险使得审计师的风险感知水平上升;企业内部控制质量和审计师行业专长在ESG评级分歧和审计意见间起到了调节作用;审计师面对企业ESG评级分歧会优先选择出具非标准审计意见以降低自身风险。研究有助于理解ESG评级分歧的经济后果,为审计师作出合理决策及监管部门建立统一的ESG评级标准体系提供了经验证据。ESG rating results are important reference for ESG performance,but there are big differences among rating agencies for the same enterprise.Based on this,Using A-share listed companies from 2010 to 2022 as samples,this paper empirically examines the relationship between ESG rating divergence and audit opinions.It is found that the divergence of ESG ratings increases the probability of auditors issuing non-standard audit opinions.Further examination shows that ESG rating divergence increases auditors risk perception level by reducing information transparency,increasing business risk and material misstatement risk.The quality of internal control and auditor industry expertise play a moderating role in the differences between ESG ratings and audit opinions.In the face of ESG rating differences,auditors will preferentially choose to issue non-standard audit opinions in order to reduce their own risks.This study helps to understand the economic consequences of ESG rating divergence,and provides empirical evidence for auditors to make rational decisions and regulators to establish a unified ESG rating standard system.

关 键 词：ESG评级分歧 审计师决策 审计风险 经营风险 重大错报风险 信息透明度 审计意见 

分 类 号：F239[经济管理—会计学]