媒体报道作为审计质量与ESG绩效之间的联系的调节者:来自中国的证据
Chun Cai1, Saddam A Hazaea1, Maha Faisal Alsayegh2
1School of Accounting, The Center for China's Governmental Auditing Research, Southwestern University of Finance and Economics, Chengdu, Sichuan, China.
PloS one
|October 31, 2024
概括
审计质量和媒体报道影响企业的环境,社会和治理 (ESG) 绩效. 更严格的审计实践显著提高了ESG绩效,媒体报道作为对不良ESG实践的关键激励.
科学领域:
- 会计会计会计会计会计会计会计会计会计会计
- 公司治理 公司治理
- 可持续发展 可持续性 可持续性
背景情况:
- 公司面临着越来越大的压力,需要提高其环境,社会和治理 (ESG) 声誉.
- 审计对于ESG风险管理,透明度和准确的报告至关重要.
研究的目的:
- 调查审计质量如何影响ESG绩效.
- 检查媒体报道 (ESG争议评分) 对审计质量-ESG绩效关系的调节作用.
主要方法:
- 分析了303家中国公司,从2017年到2023年有2,121个观察结果.
- 审计质量以四大公司的会员资格和审计费用来衡量.
- 用于表示媒体报道的ESG争议得分.
主要成果:
- 审计质量 (四大审计费用) 显示对ESG绩效产生积极但不显著的影响.
- 媒体报道积极调节了"四大企业"的ESG绩效联系 (不显著).
- 媒体报道对审计费与ESG绩效的联系产生负面影响 (显著).
- 更严格的审计师实践显著提高了ESG业绩.
结论:
- 提高ESG绩效与更严格的审计师实践有很大关系.
- 媒体报道是公司避免不良ESG实践的重要驱动力和经济激励.
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