ESG表现、公司透明度与审计质量
ESG Performance,Corporate Transparency and Audit Quality
蒋园园 1陈文 2程锦璇1
作者信息
- 1. 西北政法大学管理学院
- 2. 广州新华学院会计学院
- 折叠
摘要
ESG表现相关信息作为反映企业非财务信息的重要载体,能否促进审计质量提升值得探究.基于可持续发展理论、信息不对称理论、委托代理理论等,深入探究ESG表现与审计质量之间的内在关联及作用机理.以 2011-2021 年中国A股上市公司为研究样本,实证检验ESG表现对审计质量的影响效应.研究表明:ESG表现能够显著促进审计质量提升,公司透明度在其中发挥部分中介效应;进一步研究表明,在国有性质企业和内部控制质量较好的企业中,ESG表现对审计质量的提升作用更明显.研究结果可为政府加强ESG体系建设与完善,敦促企业提高ESG信息披露水平,助力审计高质量发展提供一定的参考.
Abstract
As an important carrier reflecting the non-financial information of enterprises,it is worth exploring whether ESG performance-related information can promote the improvement of audit quality.Based on sustainable development theory,information asymmetry theory and principal-agent theory,we explore the intrinsic association and mechanism between ESG performance and audit quality.Taking Chinese A-share listed companies from 2011 to 2021 as the research sample,we empirically examine the effect of ESG performance on audit quality.The study shows that ESG performance can significantly promote audit quality,and corporate transparency plays a part of the mediating effect.Further research shows that ESG performance has a more obvious effect on audit quality in state-owned enterprises and enterprises with better internal control quality.The results of the study can provide some references for the government to strengthen the construction and improvement of ESG system,urge enterprises to improve the level of ESG information disclosure,and help the development of audit quality.
关键词
ESG表现/公司透明度/审计质量Key words
ESG performance/corporate transparency/audit quality引用本文复制引用
出版年
2024
NETL
NSTL
万方数据