“绿治”抑或“绿滞”:企业绿色化转型与审计费用
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国家自然科学基金项目(72262028);国家社会科学基金重大项目(24&ZD083)


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    摘要:

    企业绿色化转型作为绿色经济与实体经济相互融合的重要方式,是实现高质量发展的关键环节。以2007—2022年中国A股上市公司为样本,研究企业绿色化转型对审计费用的影响。结果表明:企业绿色化转型能够降低审计费用,表现为“绿色治理”效应。机制检验发现,企业绿色化转型通过完善环境内部控制、提高环境信息质量和减轻环境经营风险降低审计费用。进一步研究表明,提高绿色生产效率和提升绿色管理能力均能够降低审计费用。异质性分析发现,企业绿色化转型与审计费用之间的负相关关系在绿色独立董事占比低、重污染行业和地区环境司法能力差的企业中更加显著。经济后果检验显示,企业绿色化转型降低审计费用的同时不会降低审计质量。

    Abstract:

    The green transformation of enterprises, as an important way for the integration of green economy and real economy, is a key link in achieving high-quality development. This article takes Chinese A-share listed companies from 2007 to 2022 as samples to study the impact of corporate green transformation on audit fees. The research results found that the green transformation of enterprises can reduce audit fees, manifested as the “green governance” effect. Mechanism testing found that the green transformation of enterprises has reduced audit fees by improving internal environmental controls, enhancing the quality of environmental information, and mitigating environmental operational risks. Further research shows that improving green production efficiency and enhancing green governance capabilities can both reduce audit fees. Heterogeneity analysis found that the negative correlation between corporate green transformation and audit fees is more significant in companies with low proportion of green independent directors, poor environmental judicial capabilities in heavily polluting industries and regions. The economic consequences test shows that the green transformation of enterprises will not reduce audit quality after reducing audit fees.

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王生年a, b,吴金柯a.“绿治”抑或“绿滞”:企业绿色化转型与审计费用[J].审计与经济研究,2025,40(5):38-49

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  • 在线发布日期: 2025-10-13
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