<abstract xmlns="http://www.w3.org/1999/xhtml"><p>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.</p></abstract>

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.

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

Institute of Petroleum Economics and Management

Applied Mathematics and Nonlinear Sciences

This work is licensed under the Creative Commons Attribution 4.0 International License.

This paper sets up an individual fixed-effect model. Taking environmental information disclosure index and independent report as an alternative to...

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

Data publikacji: 05 lis 2020

Zakres stron: 377 - 390

Otrzymano: 28 maj 2020

Przyjęty: 14 sie 2020

DOI: https://doi.org/10.2478/amns.2020.2.00044

Słowa kluczowe
environmental information disclosure, audit opinion, audit cost

© 2020 Dawei Xue et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

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

Data publikacji: 05 lis 2020

Zakres stron: 377 - 390

Otrzymano: 28 maj 2020

Przyjęty: 14 sie 2020

DOI: https://doi.org/10.2478/amns.2020.2.00044

Słowa kluczoweenvironmental information disclosure, audit opinion, audit cost

© 2020 Dawei Xue et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Słowa kluczowe
environmental information disclosure, audit opinion, audit cost