| 摘要: |
| 以2012—2016年沪深两市能源行业上市公司为样本,建立个体固定效应模型,以环境信息披露指数与是否披露独立报告作为环境信息披露水平的替代变量,研究环境信息披露水平对注册会计师审计费用及审计意见的影响。研究结果表明,能源行业上市公司环境信息披露水平与注册会计师审计费用呈正相关关系,与发表非标准审计意见呈负相关关系,但是否披露独立报告对审计费用影响不显著。 |
| 关键词: 环境信息披露 审计意见 审计费用 |
| DOI：10.13216/j.cnki.upcjess.2018.03.0001 |
| 分类号:F239.4 |
| 基金项目:国家社会科学基金项目(14BJY028);国家社会科学基金项目(14BJY072);黑龙江省哲学社会科学研究规划基金项目(15GLB08);东北石油大学青年科学基金项目(2013QN203) |
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| Research on the Impact of Environmental Information Disclosure of Listed Companies in Energy Industry on CPA Audit |
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XUE Dawei,ZHANG Ning,WANG Jiashan,ZHU Zhihong
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(Petroleum Economics and Management Institute,Northeast Petroleum University,Daqing,Heilongjiang 163318,China)
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| Abstract: |
| Takingenergy listed companies in Shanghai and Shenzhen during 2012—2015 as samples, this paperestablishesthe individual fixed effect model andstudies the impact of environmental information disclosure on CPA audit fees and audit opinions,using environmental information disclosure index and independent disclosure report as alternative variables of environmental information disclosure level. The results show thatenvironmental information disclosure of listed companies is positively related to CPA audit fees and is negatively related to non-standard audit opinions, but the impact of independentdisclosure report on audit fees is not significant. |
| Key words: environmental information disclosure audit opinion audit fees |
