企业ESG表现会影响审计延迟吗?OA北大核心CSTPCD

A company's ESG performance can reflect its sustainable development ability,which has attracted widespread attention from all walks of life.Taking Shanghai and Shenzhen A-share listed companies from 2010 to 2020 as a research sample,this paper examines the impact of corporate ESG performance on audit delays.The results show that good ESG performance can effectively reduce audit delays.The mechanism test shows that a company's good ESG performance can reduce audit delays by improving the quality of internal control and analyst attention.The heterogeneity test shows that the negative relationship between corporate ESG performance and audit delay is more obvious in enterprises audited by the Big4 accounting firms,state-owned enterprises,and enterprises in the environment of high economic policy environment uncertainty and high level of rule of law.This study provides a theoretical basis for clarifying the impact mechanism of corporate ESG performance on auditors,and provides empirical evidence for ESG information disclosure supervision from the perspective of auditors.