Abstract
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.
Highlights
The rapid development of the economy has brought great pressure to the environment
The results show that asset size and corporate performance of Chinese listed companies are positively correlated with the environmental information disclosure index [10, 11]
This paper mainly studies the impact of environmental information disclosure on the CPA audit of the Chinese listed companies in the energy industry, so the explanatory variables are financial report, audit fees and audit opinions
Summary
The rapid development of the economy has brought great pressure to the environment. In recent years, environmental problems happen frequently [1]. It is of great significance to study the impact of environmental information disclosure of listed energy companies on the audit of certified public accountants. It broadens the research on the impact factors of audit opinions and audit fees and promotes the development of interdisciplinary subjects. It helps enterprises to choose the degree of environmental information disclosure and promotes the development of certified public accountants” environmental audit. It can provide a certain theoretical reference for enterprises to increase the emphasis on environmental information disclosure and how to disclose environmental information to the outside world; on the other hand, it can pave the way for certified public accountants to carry out the environmental audit
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