摘要
将与财务报告同时披露的环境报告作为研究对象,分析企业漂绿行为对审计师决策的影响。本文研究结果表明,审计师对漂绿程度较高的企业收取相对更低的审计费用;同时,企业漂绿行为并未增加审计师发表非标准审计意见的概率。进一步地,基于审计风险的机制检验表明,漂绿程度越高的企业,被违规处罚的概率以及盈余管理程度越高,说明这类企业具有较高的重大错报风险和审计风险,而审计师决策受漂绿印象管理策略的影响存在审计质量上的瑕疵。基于行业专长的异质性检验表明,具备行业专长的审计师对漂绿程度高的企业发表了更为严格的审计意见,说明行业专长有助于提高审计师辨识环境事项的能力。研究丰富了环境信息披露和审计师决策的相关文献,对生态文明背景下推进企业“真绿”的社会责任实践,具有一定的理论贡献和现实启示。
This paper takes the environmental report disclosed at the same time as financial report as the object of this research,and analyzes the impact of enterprises,greenwashing strategies on auditors?decision making.It shows that among the samples bearing public environmental information,the auditors have collected lower audit fees from enterprises with higher degrees of greenwashing.In terms of audit opinions,the different ways that enterprises respond to environmental responsibility do not increase the probability that auditors issue nonstandard audit opinions.Verification of the mechanism of greenwashing enterprises based on audit risks shows that when enterprises have a higher degree of greenwashing,they are more likely to be punished for violations and be subject to stricter earnings management in the future.It indicates that such enterprises have relatively higher misstatement risk and audit risk,while audit quality may be hampered due to the impression management strategy of greenwashing.The heterogeneity test based on industrial expertise shows that auditors with industrial expertise issue stricter audit opinions on enterprises with higher degree of greenwashing,indicating that industrial expertise helps improve auditors'ability to distinguish environmental matters.This paper can serves as a complement to relevant literature on the disclosure of environmental information and auditors'decision making,and offer theoretical and practical insights for the promotion of"genuinely green"corporate social responsibility practices in the context of ecological protection.
出处
《审计研究》
CSSCI
北大核心
2020年第3期57-67,共11页
Auditing Research
基金
国家社会科学基金项目“企业漂绿的模仿--扩散效应与治理机制研究”(项目批准号:17AGL019)的阶段性成果。
关键词
环境责任
漂绿
审计收费
审计意见
environmental responsibility
greenwashing
audit fee
audit opinion
