环境不确定性、企业社会责任与审计意见

Environmental Uncertainty, Corporate Social Responsibility and Audit Opinion

摘要: 以2015~2019年A股上市公司为研究样本，运用Logistic回归模型进行实证分析，检验了环境不确定性、企业社会责任与审计意见的关系。结果表明：环境不确定性与非标准审计意见显著正相关，环境不确定性程度越高，被出具非标准审计意见的可能性越大；同时发现，企业社会责任的履行能缓解两者的正相关性，且这种缓解作用在非国有企业中更加明显。

Abstract: Using the data of China’s A-share listed companies during the 2015~2019 period, the Logistic re-gression model is used to conduct empirical analysis to test the relationship between environ-mental uncertainty, corporate social responsibility and audit opinions. The results show that there is a significant positive correlation between environmental uncertainty and non-standard audit opinion. The higher the degree of environmental uncertainty is, the more likely the non-standard audit opinion will be issued. At the same time, it is found that CSR performance can alleviate the positive correlation between the two, and the moderating effect is more obvious in non-state-owned enterprises.