The Impact of Smog Pollution on Audit Quality: Evidence from China
| Autor: | Yang Liu, Tingyu Zhang, Ying Zhou, Bin Li |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2021 |
| Předmět: |
Pollution
Atmospheric Science Auditor's report business.industry media_common.quotation_subject Accounting Sample (statistics) Audit Environmental Science (miscellaneous) Quality audit audit quality Stock exchange Meteorology. Climatology health services administration Environmental monitoring internal control level Quality (business) smog pollution QC851-999 business audit time media_common |
| Zdroj: | Atmosphere Volume 12 Issue 8 Atmosphere, Vol 12, Iss 1015, p 1015 (2021) |
| ISSN: | 2073-4433 |
| DOI: | 10.3390/atmos12081015 |
| Popis: | Audit quality usually refers to the quality that the auditing services accounting firm auditors provide to an enterprise in the form of an audit report. This study empirically analyzes the impact mechanism of smog pollution on audit quality, based on the data of A-share listed companies in the Shanghai and Shenzhen Stock Exchanges during the period 2013 to 2017 and the air quality monitoring data released by the China National Environmental Monitoring Centre covering the period 2013 to 2018. First, the empirical results show that smog pollution can lead to a decline in audit quality. Second, audit time plays a partial mediating role in the relationship between smog pollution and audit quality. Further analysis indicates that the negative impact of smog pollution on audit quality and the intermediary role played by audit time are only significant in the sample of “top 10” accounting firms. Third, the enterprise′s internal control level positively moderates the mediating effect of audit time on smog pollution and audit quality. |
| Databáze: | OpenAIRE |
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