【作者】 周敏；

【导师】 姚圣；

【作者基本信息】 中国矿业大学 ， 会计学， 2017， 硕士

【摘要】 信息环境一直是理论界和实务界共同关注的焦点问题。随着信息环境不确定性的增强,资本市场参与者逐渐认识到财务信息有其固有局限性,单纯依赖财务信息无法满足决策的需要,由此对非财务信息的关注度日益提高。非财务披露机制具有信息治理和风险揭示功能,在降低信息不对称的同时还能反映企业的经营风险和舞弊风险。“深口袋”理论认为审计师兼具鉴证和保险价值,因此经营和舞弊风险是审计风险的重要组成部分。为了更好地识别财务舞弊进而降低审计风险,风险导向审计指出需对非财务信息给予关注,环境信息作为非财务信息的重要组成部分,必然会对审计师的财务舞弊识别产生重要影响,2006年颁布的审计准则中的第1631号就指出审计时需关注影响财务报表的环境信息。本文以2008年颁布实施的《环境信息公开办法》为研究背景,对政策变更背景下环境信息披露对审计师非标审计意见出具可能性、审计费用的收取的影响以及影响机制进行了探讨。本文首先在对环境信息披露、审计质量与审计风险相关文献进行了简要回顾的基础上,以“深口袋”理论、议程设置理论、印象管理理论以及合法性理论为基础,解释了企业环境信息披露对审计师风险识别的增值作用,分析了企业内外部环境对环境信息披露与审计师审计意见的提出以及审计费用的收取的关系的影响;以有限性理论和高层梯队理论探明了环境信息披露影响审计师审计意见以及审计费用的作用机制。然后从实证角度出发,以《办法》颁布为调节变量检验了政策变更的有效性、探讨了环境信息披露对审计意见和审计费用的影响,研究结论表明政策变更促进了企业环境信息披露状况的改善,环境信息披露水平的提高有助于审计风险的识别,从而降低了审计费用的收取和非标审计意见被出具的可能性。随后本文分别以媒体关注度、行业类型以及内部控制为视角,使用分组检验的方法探讨了企业不同内外部环境下环境信息披露对审计师的作用差异,结果发现媒体关注低、重污染以及内部控制水平高的企业的环境信息披露对审计意见和审计费用的负向影响更为显著。进一步地,本文利用盈余管理变量检验了环境信息披露对审计师的影响路径,结果表明环境信息披露水平与盈余管理程度负相关。最后,本文利用不同性质的环境信息披露变量进行了稳健性检验,利用滞后一期的方法进行了内生性检验,研究发现《办法》颁布后在考虑内生性的情况下,上述研究结论依旧成立且在环境信息“硬披露”下更为显著。本文以《办法》颁布为背景,创新性地从审计师的视角拓展了环境信息披露的经济后果研究,丰富了环境信息披露、审计意见以及审计费用之间关系,为我国非财务信息的增值作用提供了经验证据,有助于审计意见和审计费用模型的改善。更多还原

【Abstract】 The effective operation of the capital market can’t do without information disclosure,information environment has always been the focus issue of academia and practical circle.As the constantly strengthen of the uncertainty of information environment,capital market participants have come to realize the inherent limitations of financial information,and the attention of non-financial information is increasing day by day because the needs for decision-making can’t be meet by relying on financial information only.The effectivity of non-financial information has been widely recognized,including Information management and risk disclosure function.At the same time of reducing information asymmetry,non-financial information can also reflect enterprise’s operational and fraud risk.Deep pocket theory claims that audit have verification and insurance value,so the operating and fraud risk are important part of the audit risk.Risk-oriented audit points out the necessity of focusing on non-financial information for better identification of financial fraud and reducing audit risk.Environmental information is an important part of non-financial information which bond to contribute to auditor’s financial fraud identification.In this paper,with the background of the launch of environmental disclosure rules,we examined whether and how their environmental disclosure affects audit fees and opinions.After reviewing the related literature of environmental information disclosure,audit opinion and audit fee,the paper made a theoretical analysis and raised research hypothesis.More specifically,based on deep pocket theory,agenda setting theory,impression management theory and legitimacy theory,the paper explained the value-added role of environmental information disclosure for audit risk identification,analyzed the effect of internal and external environmental factors on the relationship between environmental information disclosure,audit opinion and audit fee.Furthermore,the paper explored the mechanism of environmental information disclosure on audit opinion and audit fee based on finite theory and upper echelon theory.Then from the empirical view,firstly,taking policy change as adjustment variable,the paper examined the usefulness of policy change and the effect of environmental information disclosure on audit opinion and audit fee,and found that policy change promotes the improvement of the state of environmental information disclosure,which is good for the identification of audit risk,and as a result the auditors charge lower fees and reduce the propensity to issue qualified audit opinion.After that,from the perspective of media attention,industry type and internal control,the paper adopted grouping method to test the role of enterprise environment in regulating the relationship between environmental information disclosure and auditors.We found that the effect of environmental information disclosure on auditors is stronger in enterprises with a high media attention,with a higher level of internal control and in pollution-prone industries.Furthermore,the paper used earnings management to test the impact path of environmental information disclosure on audit opinion and audit fee,and found that there is a strong negative correlation between environmental information disclosure and earnings management.Finally,this article carried on a robustness test with different types of environmental information disclosure and an endogenous test with lagged audit fee/opinion,and found that the conclusion above still hold after considering the endogeneity under the background of policy change,and the conclusion is more significant under "hard disclosure".Under the background of environmental policy changes,the paper expands the study of the economic consequences of environmental information disclosure from the angle of the auditors creatively,enriches the relationship between environmental information disclosure,audit opinion and audit fee,giving an empirical evidence for the value-added role of non-financial information,which is good for the improvement of the audit opinion and audit fee mode.更多还原