Article
Impact of Environmental Information Disclosure on Certified Public Accountant Audit of Chinese Listed Companies in the Energy Industry
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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.
Keywords
environmental information disclosure, audit opinion, audit cost, K1358
Citation
Xue, D., Wang, J., & Zhu, Z. (2020). Impact of environmental information disclosure on certified public accountant audit of chinese listed companies in the energy industry. Applied Mathematics and Nonlinear Sciences, 5(2). https://doi.org/10.2478/amns.2020.2.00044
D. Xue, J. Wang and Z. Zhu, “Impact of environmental information disclosure on certified public accountant audit of chinese listed companies in the energy industry,” Applied Mathematics and Nonlinear Sciences, vol. 5, no. 2, 2020, doi: 10.2478/amns.2020.2.00044.
Xue D, Wang J, Zhu Z. Impact of environmental information disclosure on certified public accountant audit of chinese listed companies in the energy industry. Applied Mathematics and Nonlinear Sciences. 2020;5(2). doi:10.2478/amns.2020.2.00044.
Xue, D., Wang, J. and Zhu, Z. (2020), ‘Impact of environmental information disclosure on certified public accountant audit of chinese listed companies in the energy industry’, Applied Mathematics and Nonlinear Sciences, 5(2). Available at: https://doi.org/10.2478/amns.2020.2.00044.
Xue, Dawei, et al. “Impact of Environmental Information Disclosure on Certified Public Accountant Audit of Chinese Listed Companies in the Energy Industry.” Applied Mathematics and Nonlinear Sciences, vol. 5, no. 2, 2020. https://doi.org/10.2478/amns.2020.2.00044.
Xue, Dawei, Jiashan Wang, and Zhiwei Zhu. “Impact of Environmental Information Disclosure on Certified Public Accountant Audit of Chinese Listed Companies in the Energy Industry.” Applied Mathematics and Nonlinear Sciences 5, no. 2 (2020). https://doi.org/10.2478/amns.2020.2.00044.
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Published by: Engineering Journals


