【6月19日】【会计学院学术论坛】Do auditors care about compliance with environmental regulations发布日期：2019-09-12 21:13:43
讲座人：Yue Li Associate Professor
讲座主题：Do auditors care about compliance with environmental regulations
摘要：This study examines whether auditors charge higher audit fees when auditing clients with significant environmental compliance issues. We argue that compliance with environmental regulations increases audit risk and audit task complexity. We hypothesize that auditors will exercise more effort to reduce audit risk if their clients have environmental compliance risk. We characterise corporate environmental risk using actual corporate environmental compliance data and we use audit fees to proxy for audit effort. Using a longitudinal sample from 2000 to 2012, we find that audit fees are higher for clients with environmental compliance risk. Further analysis indicates that the complexity in corporate environmental regulations has a more direct impact on audit effort than the magnitude of individual environmental risk factors. Our findings provide direct evidence that auditors appear to exercise more effort when auditing clients with environmental compliance issues, despite the fact that the requirements of auditing standards in this area are limited and quite vague.
讲座人简介：李跃（Yue Li）副教授于Queen's University取得会计学博士学位，现任职于加拿大多伦多大学（University of Toronto）。他的研究兴趣包括企业社会责任、公司治理、IPO等领域。他的论文发表在The Accounting Review (TAR)、Contemporary Accounting Research (CAR)、Accounting, Organizations and Society (AOS)、Journal of Accounting and Public Policy (JAPP) 、European Accounting Review (EAR)、Journal of Accounting, Auditing, and Finance (JAAF)等国际期刊。