重庆理工大学学报2024，Vol.38Issue(10)：126-137,12.DOI:10.3969/j.issn.1674-8425(s).2024.05.010
企业ESG表现会影响审计延迟吗?
Does ESG performance affect audit delays?
摘要
Abstract
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.关键词
ESG表现/审计延迟/内部控制/分析师关注Key words
ESG performance/audit delay/internal control/analyst attention分类
资源环境引用本文复制引用
王海兵,张思刚,陈思琪..企业ESG表现会影响审计延迟吗?[J].重庆理工大学学报,2024,38(10):126-137,12.基金项目
重庆市教委人文社科重点研究基地项目"政府审计'两统筹'的实践困境及其长效治理机制研究"(22SKJD112) （22SKJD112）
重庆市教委人文社会科学研究阐释专项重点课题"国家审计推进乡村全过程人民民主的实现路径研究"(23SKCS058) （23SKCS058）
