财务报告中与环境事项相关的信息对审计费用影响的实证研究

发布时间：2018-03-22 06:37

本文选题：财务报告　切入点：环境事项　出处：《吉林大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着环境问题的不断涌现,国家、社会公众对环境的关注度越来越高。国家不断出台法律法规,从制度上制约企业行为；社会公众则呼吁企业增加环境事项信息披露的渠道和内容,增强环境事项信息的对称性。企业作为社会的重要成员,为满足政府和社会公众的需求,有义务也有责任,加大环境事项披露程度。注册会计师作为独立的第三方对企业的会计报表进行鉴证,增强财务报告提供信息的真实性和可靠性,以便于利益相关者做出更好的决策。注册会计师在报表审计时,对环境事项给予应有的关注,增加了对环境事项信息的判断,增加了审计程序,提高了审计成本,审计费用相应增加。但目前对于注册会计师在报表审计时增加了环境事项信息的关注是否对审计费用产生影响的研究不多,未能较好地考察注册会计师关注环境事项的程度,因而本文在这一问题上进行研究具有重要的意义。本文首先梳理总结了国内外学者对环境事项和审计费用的观点,并以此作为理论基础；进而进一步从受托环保责任、注册会计师对环境事项关注的责任以及保险理论—深口袋理论的角度分析财务报告中与环境事项相关的信息对审计费用的影响；再次通过以2010年和2011年两年深市重污染行业上市公司为研究对象,建立排污费、政府环境补贴、社会责任报告与审计费用关系的模型,运用描述性统计分析、相关分析、多元线性回归和稳健性检验的实证分析方法验证研究模型,最后得出结论并提出相关的建议。研究结果发现：重污染行业上市公司的政府环境补贴与审计费用负相关,即上市公司政府环境补贴越多,企业的环保责任履行的越好,注册会计师实施风险评估程序时给予的判断和估计越少,审计成本越低,审计费用越少；上市公司社会责任报告的披露与审计费用负相关,即上市公司社会责任报告的披露,有助于各方利益相关者了解企业社会责任、环保责任实际履行情况,注册会计师报表审计时可以减少取得与环境事项相关的证据,减少环境事项对被审计单位财务产生影响所带来的不确定性,审计成本降低,审计费用减少；重污染行业上市公司排污费与审计费用不存在显著相关关系,即注册会计师在报表审计时并没有对排污费施加关注,没有因为排污费的关注而增加了审计程序或承担更大的风险,没引起审计成本的增加,审计费用没有提高。依据研究结果,本文提出如下建议：国家有关部门在今后制定年报格式时,应增加环境事项财务数据的披露,以便增加社会监督,督促企业更好地履行环保责任,实现可持续发展。同时,注册会计师协会、会计师事务所应增加环境知识的培训讲座,增强注册会计师自身的环保意识和专业技能,从而更好地履行社会监督的责任。
[Abstract]:With the continuous emergence of environmental problems, the state and the public pay more and more attention to the environment. The public calls on enterprises to increase the channels and contents of environmental information disclosure and enhance the symmetry of environmental information. As an important member of society, enterprises have the obligation and responsibility to meet the needs of the government and the public. Increase the level of environmental disclosure. CPA, as an independent third party, authenticates the accounting statements of the enterprise, enhances the authenticity and reliability of the information provided by the financial reports, so as to facilitate the stakeholders to make better decisions. Giving due attention to environmental matters, increasing the judgment of information on environmental matters, increasing audit procedures, increasing audit costs, However, there is not much research on whether the attention of CPAs to increase the information of environmental events has an impact on the audit cost, and the degree of CPAs' concern about environmental issues has not been well examined. Therefore, this study on this issue is of great significance. Firstly, this paper summarizes the views of domestic and foreign scholars on environmental matters and audit costs, and takes them as the theoretical basis. The CPA's responsibility for environmental matters and the impact of information related to environmental matters in financial reports on audit costs are analyzed from the perspective of insurance theory-Deep pockets Theory. Thirdly, taking the heavily polluted industry listed companies in Shenzhen City in 2010 and 2011 as the research objects, establishing the model of sewage discharge fee, government environmental subsidy, social responsibility report and audit cost, using descriptive statistical analysis and relevant analysis. The empirical analysis method of multivariate linear regression and robustness test verifies the research model and finally draws a conclusion and puts forward some relevant suggestions. The results show that the government environmental subsidy of the listed companies in heavy pollution industries is negatively related to the audit costs, that is, the more the government environmental subsidies, the better the performance of the environmental protection responsibility of the enterprises. The less judgment and estimate the CPA gives when implementing the risk assessment procedure, the lower the audit cost, the less the audit cost, the negative correlation between the disclosure of social responsibility report of listed company and the audit cost, that is, the disclosure of social responsibility report of listed company. To help stakeholders to understand the actual performance of corporate social responsibility, environmental responsibility, CPA statements audit can reduce the availability of evidence related to environmental matters, Reducing the uncertainty caused by the impact of environmental events on the financial affairs of the audited units, the audit cost is reduced, the audit cost is reduced, and there is no significant correlation between the sewage charges and the audit costs of the heavily polluted companies listed in the industry. That is, the CPA did not pay attention to sewage charges when the statements were audited, did not increase the audit procedures or take on more risks because of the concern of sewage charges, did not cause the increase of audit costs, and the audit costs did not increase. Based on the results of the study, this paper puts forward the following suggestions: when formulating the annual report format in the future, the relevant state departments should increase the disclosure of financial data on environmental matters in order to increase social supervision and urge enterprises to better fulfill their environmental protection responsibilities. At the same time, the Institute of Certified Public Accountants and accounting firms should increase training lectures on environmental knowledge and enhance their own environmental awareness and professional skills, so as to better fulfill the responsibility of social supervision.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F239.4

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