Does a Company's Level of Carbon Disclosure Impact the Issuance of a Standard Audit Opinion?

doi:10.52202/070275-0197

	Does a Company's Level of Carbon Disclosure Impact the Issuance of a Standard Audit Opinion?
	Wang, Cuilin; Ma, Li; Liu, Jing
	2023
会议名称	11th International Symposium on Project Management, ISPM 2023
会议录名称	11th International Symposium on Project Management, ISPM 2023
卷号	3
页码	1489-1493
会议日期	June 16, 2023 - June 17, 2023
会议地点	Beijing, China
会议录编者/会议主办者	Beijing Engineering Management Science Institute ; Beijing University of Civil Engineering and Architecture, Institute of Engineering Management ; Beijing University of Civil Engineering and Architecture, School of Urban Economics and Management ; Hubei Zhongke Institute of Geology and Environment Technology
出版者	Aussino Academic Publishing House
摘要	Enterprises have to achieve a balance between business expansion and preservation of the environment while gaining the profits of low-carbon development. They are the driving force behind China's objective of achieving "carbon peak and carbon neutrality." Does a company's higher level of carbon disclosure thereby boost the issuance of standard audit opinions under the non-mandatory carbon disclosure principle? The Fixed Effect Model is used for analyzing a sample of Shanghai and Shenzhen companies with A-shares from 2009 to 2021. The study discovered that the likelihood of the auditor issuing a standard audit opinion rises with the extent of corporate carbon disclosure. The study further found that non-state enterprises had a greater effect on the standard audit opinion if there was a substantial level of carbon disclosure. © 11th International Symposium on Project Management, ISPM 2023. All rights reserved.
关键词	Project management-"carbon peaking and carbon neutrality" goal Business expansion Carbon disclosure level Carbon disclosures Carbon neutralities Driving forces Low-carbon development Nature of ownership Standard audit opinion Type of industry
DOI	10.52202/070275-0197
收录类别	EI
语种	英语
EI入藏号	20240915663406
EI主题词	Carbon
EI分类号	804 Chemical Products Generally ; 912.2 Management
原始文献类型	Conference article (CA)
引用统计	无
文献类型	会议论文
条目标识符	https://ir.lut.edu.cn/handle/2XXMBERH/170008
专题	企业单位划归国资委人员图书馆
作者单位	Economics and Management School, Lanzhou University of Technology, Gansu, Lanzhou; 730030, China
第一作者单位	兰州理工大学
推荐引用方式 GB/T 7714	Wang, Cuilin,Ma, Li,Liu, Jing. Does a Company's Level of Carbon Disclosure Impact the Issuance of a Standard Audit Opinion?[C]//Beijing Engineering Management Science Institute, Beijing University of Civil Engineering and Architecture, Institute of Engineering Management, Beijing University of Civil Engineering and Architecture, School of Urban Economics and Management, Hubei Zhongke Institute of Geology and Environment Technology:Aussino Academic Publishing House,2023:1489-1493.