业务
钥匙(锁)
会计
审计
温室气体
环境资源管理
环境科学
生态学
生物
作者
Guoqing Wang,Maoguo Wu
标识
DOI:10.3389/fenvs.2024.1381466
摘要
The principle that sustainable development can foster high-quality corporate growth has gained popularity as a tool for environmental protection. Utilizing data of firms listed on Shanghai Stock Exchange and Shenzhen Stock Exchange from 2010 to 2020, this study investigates the impact of corporate carbon emissions management (CCEM) on the disclosure of key audit matters (KAMs). The findings indicate that CCEM can significantly elevate the adequacy of disclosure concerning KAMs. Tests on underlying mechanism underscore that accounting conservatism and audit quality serve as pivotal channels through which CCEM facilitates the disclosure of KAMs. Further analysis on economic consequences reveals that the disclosure of KAMs helps mitigate stock price crash risk while enhancing environmental, social, and governance performance. This study enriches research on factors influencing the disclosure of KAMs, concurrently providing valuable insights for advancing high-quality corporate development and facilitating communication between auditors and users of audit reports.
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