上市公司的ESG评级会影响审计收费吗？——基于ESG评级事件的准自然实验

被引：201

作者：

晓芳 ^{[1
]}

兰凤云 ^{[2
]}

施雯 ^{[2
]}

熊浩 ^{[3
]}

沈华玉 ^{[4
]}

机构：

[1] 内蒙古财经大学会计学院

[2] 北京物资学院商学院

[3] 贵州财经大学会计学院

[4] 华北电力大学经济与管理学院

来源：

审计研究 | 2021年 / 03期

关键词：

ESG评级; 审计费用; 信息风险; 经营风险;

D O I：

暂无

中图分类号：

F239.4 [各类审计];

学科分类号：

摘要：

基于商道融绿2015年公布上市公司ESG评级事件的准自然实验,本文以2012～2018年沪深上市公司为样本,利用多期双重差分模型,研究了上市公司ESG评级对审计收费的影响。结果发现:上市公司公布ESG评级能够显著降低审计收费。影响机制结果表明:公司信息风险和经营风险起到部分中介作用,即ESG评级通过抑制公司的信息风险和经营风险降低了审计收费。进一步研究显示:当公司审计机构是"四大"会计事务所或分析师盈利预测越准确时,ESG评级对审计收费的负向影响越明显。采用倾向得分匹配法、安慰剂实验等稳健性检验后研究结论仍然成立。研究结论丰富了ESG评级的经济后果和审计收费影响因素的研究文献,为上市公司如何提高ESG评级、利益相关者如何利用ESG评级进行决策等实际问题提供了科学证据。

引用

页码：41 / 50

页数：10

共 35 条

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