企业ESG表现、投资者关注度与审计投入  

Enterprise ESG Performance, Investor Attention and Audit Input

作　　者：费宇辰 陈凌云[1] 

机构地区：[1]东华大学旭日工商管理学院,上海

出　　处：《国际会计前沿》2024年第1期77-85,共9页Frontiers of International Accounting

摘　　要：本文以2016~2022年沪深A股上市公司为研究对象,实证研究了企业ESG表现对审计投入的影响作用及其路径机制。从审计师风险感知出发,研究了投资者关注度在企业ESG表现对审计投入规划中的影响机制。本研究有助于从更宽的范围研究审计投入的前端影响因素,也有助于从审计投入这一视角分析企业ESG表现的价值转化效应,拓展ESG表现在审计领域的经济后果研究。This paper empirically investigates the role of corporate ESG performance in influencing audit input and its path mechanism by taking Shanghai and Shenzhen A-share listed companies in 2016~2022 as the research object. Starting from auditor’s risk perception, it studies the influence mechanism of investor attention in the planning of corporate ESG performance on audit input. This study helps to study the front-end influencing factors of audit input from a wider scope, and also helps to analyze the value transformation effect of corporate ESG performance from the perspective of audit input, and expand the study of the economic consequences of ESG performance in the field of auditing.

关 键 词：ESG表现 审计投入 投资者关注度 审计风险 信息不对称 

分 类 号：F23[经济管理—会计学]