Impact of Environmental Information Disclosure on Certified Public Accountant Audit of Chinese Listed Companies in the Energy Industry

• Autores: Dawei Xue, Jiashan Wang, Zhiwei Zhou
• Localización: Applied Mathematics and Nonlinear Sciences, ISSN-e 2444-8656, Vol. 5, Nº. 2, 2020, págs. 377-390
• Idioma: inglés
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• Resumen

  • This paper sets up an individual fixed-effect model. Taking environmental information disclosure index and independent report as an alternative to environmental information disclosure, this paper studies the impact of environmental information disclosure on Certified Public Accountants” audit fees and audit opinions. The results show that the environmental information disclosure level of the Chinese listed companies in the energy industry is positively correlated with the audit fees of CPA, and negatively correlated with the issuance of non-standard audit opinions, but whether the disclosure of independent reports has no significant impact on audit fees.