期刊
APPLIED MATHEMATICS AND NONLINEAR SCIENCES
卷 5, 期 2, 页码 377-390出版社
WALTER DE GRUYTER GMBH
DOI: 10.2478/AMNS.2020.2.00044
关键词
environmental information disclosure; audit opinion; audit cost
资金
- National Social Science Fund Project of China [19BJY068]
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.
作者
我是这篇论文的作者
点击您的名字以认领此论文并将其添加到您的个人资料中。
推荐
暂无数据