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82气候变化风险应对是当今全球经济可持续发展所面临的巨大挑战。文章以2016—2022年中国A股上市公司为样本，探究企业气候变化风险对关键审计事项决策的影响。研究表明，年报审计师在气候变化程度较高企业中的关键审计事项决策更加谨慎，表现为更易于出具与气候变化相关的关键审计事项和与气候业务风险匹配的关键审计事项，并且这种关键审计事项的风险控制效用主要体现在转型气候风险方面。作用机制检验表明，气候变化会强化企业风险因素传导和增加审计投入力度，进而增进关键审计事项披露的谨慎性。异质性分析表明，气候变化风险应对下的关键审计事项披露决策在企业碳中和表现较差、高碳行业以及气候政策不确定性较高的情形中更明显。经济后果分析表明，企业气候变化驱动下的关键审计事项风险控制决策对审计质量具有积极作用，并能降低股价崩盘风险。研究结论有助于通过高质量的绿色审计协同监管机制促进事务所及企业的双赢发展。
企业气候变化风险与关键审计事项决策
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参考文献
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引用本文
耀友福, 徐筱彧. 企业气候变化风险与关键审计事项决策[J]. 上海财经大学学报, 2024, 26(6): 78-92.
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