scholarly journals Environmental Information Disclosure and Auditing of Listed Companies in Heavy Pollution Industries

2020 ◽  
Vol 185 ◽  
pp. 02018
Author(s):  
Shi Xiao
Keyword(s):  
Information Disclosure ◽  
Audit Fees ◽  
Listed Companies ◽  
Environmental Information ◽  
Financial Statement ◽  
Related Information ◽  
Environmental Information Disclosure ◽  
Heavy Pollution ◽  
Audit Opinions ◽  
The Impact

Concentrating on environmental issues in financial statement auditing is the main way for auditors to fulfill their environmental protection responsibilities. By studying the impact of environmental information disclosure on audit fees and audit opinions, we can infer how closely the auditors focus on environmental matters to some extent. In this paper, listed companies with serious pollution in A-share market in China from 2014 to 2019 are selected as research samples to explore the correlation among environmental-related information disclosure, audit fees and audit opinions. Through empirical analysis, it is found that the level of environmental information disclosure of listed companies in heavily polluted industries is positively correlated with the audit fees, and negatively correlated with the publication of non-standard audit opinions.

scholarly journals Impact of Environmental Information Disclosure on Certified Public Accountant Audit of Chinese Listed Companies in the Energy Industry

2020 ◽  
Vol 5 (2) ◽  
pp. 377-390
Author(s):  
Dawei Xue ◽  
Jiashan Wang ◽  
Zhiwei Zhu
Keyword(s):  
Information Disclosure ◽  
Audit Fees ◽  
Listed Companies ◽  
Environmental Information ◽  
Energy Industry ◽  
Certified Public Accountant ◽  
Chinese Listed Companies ◽  
Environmental Information Disclosure ◽  
Audit Opinions ◽  
The Impact

AbstractThis paper sets up an individual fixed-effect model. Taking environmental information disclosure index and independent report as an alternative to environmental information disclosure, this paper studies the impact of environmental information disclosure on Certified Public Accountants’ audit fees and audit opinions. The results show that the environmental information disclosure level of the Chinese listed companies in the energy industry is positively correlated with the audit fees of CPA, and negatively correlated with the issuance of non-standard audit opinions, but whether the disclosure of independent reports has no significant impact on audit fees.

scholarly journals Evaluation of Environmental Information Disclosure of Listed Companies in China’s Heavy Pollution Industries: A Text Mining-Based Methodology

2021 ◽  
Vol 13 (10) ◽  
pp. 5415
Author(s):  
Rongjiang Cai ◽  
Tao Lv ◽  
Xu Deng
Keyword(s):  
Text Mining ◽  
Information Disclosure ◽  
Listed Companies ◽  
Environmental Information ◽  
Evaluation Framework ◽  
Scoring Method ◽  
Study Results ◽  
Environmental Information Disclosure ◽  
Heavy Pollution

Environmental information disclosure (EID) of listed companies is a significant and essential reference for assessing their environmental protection commitment. However, the content and form of EID are complex, and previous assessment studies involved manual scoring mainly by the experts in this field. It is subjective and has low timeliness. Therefore, this paper proposes an automatic evaluation framework of EID quality based on text mining (TM), including the EID index system’s construction, automatic scoring of environmental information disclosure quality, and EID index calculation. Furthermore, based on the EID of 801 listed companies in China’s heavy pollution industry from 2013 to 2017, case studies are conducted. The case study results show that the overall quality of the EID of listed companies in China’s heavily polluting industries is low, and there is a gap differentiation between the 16 industries. Compared with the subjective manual scoring method, TM evaluation can evaluate the quality of EID more effectively and accurately. It has great potential and can become an essential tool for the sustainable development of society and listed companies.

scholarly journals Analysis on Environmental Information Disclosure of Listed Companies in Heavy Pollution Industries in Shandong Province

2021 ◽  
Vol 9 (4) ◽  
Author(s):  
Xuan Wang
Keyword(s):  
Information Disclosure ◽  
Listed Companies ◽  
Environmental Information ◽  
Current Situation ◽  
Shandong Province ◽  
Environmental Information Disclosure ◽  
Heavy Pollution ◽  
Countermeasures And Suggestions ◽  
Different Levels

Based on the research samples of Listed Companies in heavy pollution industries in Shandong Province, this paper studies the current situation of their environmental information disclosure, finds out the problems existing in the environmental information disclosure of such companies, analyzes the causes of the problems from different levels, and finally puts forward countermeasures and suggestions to improve the environmental information disclosure of Listed Companies in heavy pollution industries, in order to provide some reference for improving the level and quality of environmental information disclosure of Listed Companies in heavy pollution industry.

scholarly journals External Pressures, Top Executives’ Characteristics and Environmental Information Disclosure: Empirical Evidence from Listed Companies of Heavy Pollution Industry

2017 ◽  
Vol 9 (4) ◽  
pp. 140
Author(s):  
Wenbing Luo ◽  
Juanzhi Wang ◽  
Bo Li
Keyword(s):  
Public Opinion ◽  
Information Disclosure ◽  
Government Regulation ◽  
Listed Companies ◽  
Environmental Information ◽  
Political Connections ◽  
Top Executives ◽  
External Pressures ◽  
Environmental Information Disclosure ◽  
Heavy Pollution

Based on stakeholder theory, this paper takes China’s listed companies of heavy pollution industry from 2011 to 2014 as the research objects, and studies the working mechanism of external pressures and top executives’ characteristics on level of environmental information disclosure (EDI). The results show that external pressures from government regulation and public opinion supervision significantly improve EDI; Top executives’ compensation affects EDI most, followed by top executives’ political connections; Top executives’ shareholding is slightly positively correlated with EDI; Enterprises with political connections receive more government regulation and public opinion supervision than those without; Top executives’ political connections weaken the effect of government regulation on EDI.

scholarly journals Will environmental information disclosure bring economic inflow to enterprises? —— Based on the investigation of audit fees

2020 ◽  
Vol 185 ◽  
pp. 02012
Author(s):  
Ping Chen
Keyword(s):  
Environmental Protection ◽  
Information Disclosure ◽  
Alternative Energy ◽  
Audit Fees ◽  
Development Trend ◽  
Environmental Information ◽  
Development Mode ◽  
Positive Effects ◽  
Cost Of Energy ◽  
Environmental Information Disclosure

With the gradual deterioration of climate and environment, countries are becoming increasingly vigilant and repulsive to the economic development mode at the cost of energy consumption. It has become a new development trend to seek new alternative energy sources and pursue green and environment-friendly sustainable development mode. Environmental protection behaviors are generally considered to have positive external effects. This paper examines whether the environmental protection behaviors of A listed company have positive effects on the company based on the data related to environmental information disclosure from 2014 to 2017, and also examines the attitude of external supervision represented by independent auditing towards the company’s environmental protection behaviors. It is enlightening to encourage listed companies to save energy and protect the environment.

scholarly journals External Pressure, Corporate Governance, and Voluntary Carbon Disclosure: Evidence from China

2019 ◽  
Vol 11 (10) ◽  
pp. 2901 ◽  
Author(s):  
Pinglin He ◽  
Huayu Shen ◽  
Ying Zhang ◽  
Jing Ren
Keyword(s):  
Corporate Governance ◽  
Information Disclosure ◽  
Positive Impact ◽  
Listed Companies ◽  
External Pressure ◽  
General Manager ◽  
Analysis Process ◽  
The Board Of Directors ◽  
Heavy Pollution ◽  
The Impact

This paper uses manually collected data of carbon information disclosure for listed companies, from 2009 to 2015 in China, to measure corporate carbon information disclosure, and it explores the impact of external pressure and internal governance on carbon information disclosure through text analysis and a hierarchy analysis process. The results show that, firstly, the greater the external pressure is, the higher the level of carbon information disclosure will be; that is, when listed companies are state-owned enterprises or in heavy pollution industries, the level of carbon information disclosure is higher. Secondly, the higher the level of corporate governance is, the higher the level of carbon information disclosure will be; that is, when the board of directors is larger, the proportion of independent directors is higher, and the chairman and general manager positions are differentiated, the level of carbon information disclosure is higher. Furthermore, when listed companies are state-owned and in heavy pollution industries, the level of carbon information disclosure is higher; when the chairman and general manager are in the same position (lower governance level), the positive impact of government pressure on carbon disclosure is less significant, the positive impact of external pressure on carbon disclosure is less significant, and the positive interactive impact of government pressure and external pressure on carbon disclosure is less significant. The conclusions of this paper are still robust after Heckman two-stage regression, propensity score matching (PSM) analysis, sub-sample regression, and double clustering analysis.

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