| Issue |
E3S Web Conf.
Volume 185, 2020
2020 International Conference on Energy, Environment and Bioengineering (ICEEB 2020)
|
|
|---|---|---|
| Article Number | 02018 | |
| Number of page(s) | 4 | |
| Section | Energy Saving and Environmental Protection Technology | |
| DOI | https://doi.org/10.1051/e3sconf/202018502018 | |
| Published online | 01 September 2020 | |
Environmental Information Disclosure and Auditing of Listed Companies in Heavy Pollution Industries
Beijing Jiaotong University, China
* Corresponding author: 18362087631@163.com
Concentrating on environmental issues in financial statement auditing is the main way for auditors to fulfill their environmental protection responsibilities. By studying the impact of environmental information disclosure on audit fees and audit opinions, we can infer how closely the auditors focus on environmental matters to some extent. In this paper, listed companies with serious pollution in A-share market in China from 2014 to 2019 are selected as research samples to explore the correlation among environmental-related information disclosure, audit fees and audit opinions. Through empirical analysis, it is found that the level of environmental information disclosure of listed companies in heavily polluted industries is positively correlated with the audit fees, and negatively correlated with the publication of non-standard audit opinions.
© The Authors, published by EDP Sciences, 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.