企业的ESG绩效可以提高审计效率吗? : 基于审计延迟视角的经验证据
1School of Accountancy, Tianjin University of Commerce, Tianjin, China.
PloS one
|March 13, 2024
概括
强大的环境,社会和治理 (ESG) 绩效大大减少了审计延误. 这项研究强调了ESG.
科学领域:
- 会计和审计,以及会计和审计工作.
- 企业的可持续性 企业的可持续发展
- 财务报告 财务报告 财务报告
背景情况:
- 环境,社会和治理 (ESG) 标准越来越多地与可持续发展和"双碳"目标有关.
- 关于ESG绩效与审计效率之间的关系,特别是审计延迟,需要进行更深入的调查.
- 现有的研究还没有充分探讨ESG如何影响财务审计的及时性.
研究的目的:
- 调查企业环境,社会和治理 (ESG) 绩效对审计效率的影响,重点关注审计延误.
- 通过使用既定的理论框架,分析ESG对审计效率的调解和调节效应.
- 提供关于ESG实践如何影响审计过程的速度和有效性的经验证据.
主要方法:
- 利用A股上市公司 (2015-2022) 数据的回归分析和结构方程建模 (SEM).
- 研究了ESG绩效指标对审计延迟的直接和间接影响.
- 采用利益相关者理论,可持续发展理论,共享价值观念和企业社会责任理论作为基础框架.
主要成果:
- 回归分析表明,审计延迟显著减少,ESG绩效增加 (每增加ESG单位0.007个单位).
- 结构方程建模揭示了ESG对审计延迟的更明显的负面影响 (估计值-0.555).
- 对审计效率的ESG积极影响在具有强有力的ESG实践的公司中更为强烈,特别是具有较低机构所有权的非国有企业和被"四大"公司审计的非国有企业.
结论:
- 企业的ESG绩效是通过减少审计延迟来提高审计效率的关键因素.
- 调查结果强调了强有力的ESG实施对于提高财务报告及时性和可靠性的重要性.
- 为企业管理层,政策制定者和审计人员提供有关整合ESG原则的好处的宝贵见解.
相关概念视频
01:01Production Efficiency
Net production efficiency (NPE) is the efficiency at which organisms assimilate energy into biomass for the next trophic level. Due to low metabolic rates and less energy spent on thermoregulatory processes, the NPE of ectotherms (cold-blooded animals) is 10 times higher than endotherms (warm-blooded animals).
01:23Actor-Observer Effect
The actor-observer effect, a cognitive bias closely linked to the fundamental attribution error, refers to the tendency for individuals to attribute their behavior to external, situational factors while explaining others’ behavior in terms of internal, dispositional traits. This asymmetry in attribution significantly influences social perception and judgment.Cognitive Mechanisms Behind the EffectTwo primary psychological mechanisms contribute to the actor-observer effect: differences in visual...
01:27Halo Effect
The halo effect is a cognitive bias in which an individual's overall impression influences judgments about their specific traits. This psychological phenomenon leads people to associate positive characteristics with those they perceive as generally good and negative characteristics with those they view as bad. This effect is particularly influential in social perception, professional evaluations, and decision-making processes.The Psychological Basis of the Halo EffectThe halo effect is rooted...
01:26Equity Theory
Equity theory explains how our sense of fairness influences the dynamics of close relationships. Rooted in social psychology, the theory posits that individuals evaluate fairness by comparing the ratio of their contributions to the rewards they receive. Relationship satisfaction is highest when these ratios are perceived as balanced between partners, promoting mutual reciprocity and a sense of justice.Equity vs. Equality in RelationshipsEquity is distinct from equality. Fairness does not...