注册会计师是否关注了环境事项?——来自中国沪市重污染行业的经验证据

CORC > 厦门大学 > 2011年第4卷

	注册会计师是否关注了环境事项?——来自中国沪市重污染行业的经验证据; Do CPAs Pay Attention to Corporate Environmental Issues? Evidence from A-Share Listed Companies of the Shanghai Stock Exchange in the Heavy Pollution Industries in China
	韩丽荣 ; 高瑜彬 ; 盛金 ; 孔祥雪
刊名	http://210.34.5.19/newcar/car_show.asp?ID=89
	2013-11-15
关键词	环境事项审计意见审计费用 Environmental issues Audit opinion Audit fee
英文摘要	随着社会公众环保意识的逐渐增强,环境事项信息正在影响着各利益相关人的决策。我国审计准则要求注册会计师在进行财务报表审计时要关注环境事项。注册会计师在审计过程中是否遵循准则对环境事项进行了必要的关注，还需进一步的实证检验.本文采用2009年、2010年沪市重污染行业A股上市公司的数据，分析了环境事项披露的详细程度对注册会计师审计意见以及审计费用的影响。结果显示，环境事项披露的详细程度与出具非标准审计意见的概率负相关，即披露环境事项信息越少的公司越容易收到非标准的审计意见；环境事项披露的详细程度与审计费用正相关，即被审计单位环境事项披露越详细，审计费用就越高。这表明注册会计师对上市公司的环境事项给予了适当的关注。; As corporate environmental issues receive more and more attention from public media, they become important considerations for corporate stakeholders’ decision making. The audit standards in China require that CPAs pay special attention to the disclosure of environmental issues in the process of auditing financial statements. Little empirical research has been carried out in this regard. We use a sample of A-share companies listed on the Shanghai Stock Exchange from 2009 to 2010 to examine the relationship of the environmental disclosure to audit fees and audit opinion. We find that the environmental disclosure is negatively related to CPA non-standard audit opinions, i.e., the more environmental details that a company discloses, the less likely it is for CPAs to perceive audit risk about the company. In addition, we find that the environmental disclosure is positively related to audit fees, i.e., the more environmental details that a company discloses, the more audit fees that the auditing firm charges. Our results suggest that CPAs have paid attention to the corporate environmental issues at least for the listed companies in the heavy pollution industries in China.; 作者单位：吉林大学数量经济研究中心/吉林大学商学院
语种	中文
出版者	厦门大学《当代会计评论》编辑部
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/57086]
专题	2011年第4卷
推荐引用方式 GB/T 7714	韩丽荣,高瑜彬,盛金,等. 注册会计师是否关注了环境事项?——来自中国沪市重污染行业的经验证据, Do CPAs Pay Attention to Corporate Environmental Issues? Evidence from A-Share Listed Companies of the Shanghai Stock Exchange in the Heavy Pollution Industries in China[J]. http://210.34.5.19/newcar/car_show.asp?ID=89,2013.
APA	韩丽荣,高瑜彬,盛金,&孔祥雪.(2013).注册会计师是否关注了环境事项?——来自中国沪市重污染行业的经验证据.http://210.34.5.19/newcar/car_show.asp?ID=89.
MLA	韩丽荣,et al."注册会计师是否关注了环境事项?——来自中国沪市重污染行业的经验证据".http://210.34.5.19/newcar/car_show.asp?ID=89 (2013).