摘要
党的十八大以来,环境治理与生态文明建设上升为国家战略,企业环境管理状况受到越来越广泛的关注和重视,已成为热门研究话题。本文基于现代风险导向审计理论,研究企业环境管理对审计质量的影响,并基于会计师事务所规模的视角,进一步探究二者之间的关系。以2010—2017年高污染行业上市公司为样本,研究发现:企业环境战略与审计质量显著正相关,并发现在国际四大和国内十大等大型会计师事务所中,其正相关性更强。采用倾向得分匹配、改变关键变量度量方式后,该结论依然成立。考虑制度环境因素,进一步发现:当政府干预较弱、法制水平较低时,企业环境战略与审计质量的正相关关系更强。
Since the 18th National Congress of the Communist Party of China,environmental governance and building an ecological civilization have become the national strategy.Environmental management of enterprises has attracted more and more attention,and has become a hot topic of research.Based on the theory of modern risk-oriented audit,this paper studies the impact of enterprise environmental management on audit quality,and further explores the relationship between of them.Taking the listed companies in the high-pollution industries in 2010-2017 as samples,it is found that the enterprise environmental strategy is a significantly positively correlation with the audit quality,and the positive correlation is stronger in the big accounting firms such as the“Big 4”and the“Big 10”.The conclusion is still valid after using the method of“propensity score matching”(PSM)and changing the measurement of key variables.Considering the institutional environmental factors,further research shows that when the degree of government intervention is weaker and the level of law is lower,the positive correlation between corporate environmental strategy and audit quality is stronger.
作者
王江寒
WANG Jiang-han(School of Accounting, Zhejiang Gongshang University,Hangzhou 310018,China)
出处
《西安财经大学学报》
CSSCI
2020年第1期77-85,共9页
Journal of Xi’an University of Finance and Economics
基金
江西省研究生创新专项资金项目“绿色发展理念下新能源汽车产业链优化升级战略与对策研究——以江西为例”(YC2016-S081)
关键词
企业环境管理
风险导向审计
审计质量
事务所规模
environmental management of enterprise
risk-oriented audit
audit quality
auditor size
