对审计定价的非线性影响:中国的证据
1Accounting School, Capital University of Economics and Business, Beijing, China.
PloS one
|September 4, 2025
概括
公司的环境,社会和治理 (ESG) 绩效显示出对审计定价的U形影响. 强有力的ESG实践最初降低了审计费用,但受内部控制和信息不对称的影响,这些好处随着进一步的改进而平稳.
科学领域:
- 会计和审计
- 企业的社会责任
- 金融经济学
背景情况:
- 环境,社会和治理 (ESG) 绩效在企业战略中的重要性越来越大.
- 对ESG对审计定价等传统财务指标的非财务影响的理解有限.
- 外部审计人员在评估企业责任和风险方面的作用.
研究的目的:
- 调查企业ESG绩效与审计定价之间的非线性关系.
- 检查内部控制质量和信息不对称对这种关系的影响.
- 探索ESG绩效影响审计费用的基本机制.
主要方法:
- 2011年至2021年中国上市公司的实证分析.
- 测试ESG绩效与审计定价之间的U形关系的计量模型.
- 调节和调解分析以确定内部控制,信息不对称和风险减轻的作用.
主要成果:
- 在ESG绩效和审计定价之间发现了显著的U形关系.
- 审计价格随着ESG绩效的提高而下降到一个值,之后影响就会减弱.
- 更高的内部控制质量和更低的信息不对称性使U型曲线变平.
结论:
- 企业的ESG绩效对审计定价产生复杂的非线性影响.
- 通过减轻财务和运营风险,ESG倡议可以降低审计成本.
- 调查结果为公司提供了优化审计费用效率的ESG策略的见解.
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