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Do Auditors Applaud Corporate Environmental Performance? Evidence from China

Journal of business ethics, 2018-09, Vol.151 (4), p.1049-1080 [Peer Reviewed Journal]

Springer Nature B.V. 2018 ;Springer Science+Business Media Dordrecht 2016 ;Journal of Business Ethics is a copyright of Springer, (2016). All Rights Reserved. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-016-3223-6

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  • Title:
    Do Auditors Applaud Corporate Environmental Performance? Evidence from China
  • Author: Du, Xingqiang ; Jian, Wei ; Zeng, Quan ; Chang, Yingying
  • Subjects: Audits ; Business and Management ; Business Ethics ; Companies ; Earnings ; Education ; Emerging markets ; Environmental ethics ; Environmental management ; Ethics ; False information ; Fees ; Income ; Management ; Philosophy ; Quality of Life Research ; Resource management ; Shopping ; Studies
  • Is Part Of: Journal of business ethics, 2018-09, Vol.151 (4), p.1049-1080
  • Description: This study examines the influence of corporate environmental performance on the propensity that auditors issue modified audit opinions and further investigates the moderating effects of internal control and greenwashing. Using a sample of Chinese listed firms, our findings reveal that corporate environmental performance is significantly negatively associated with modified audit opinions, suggesting that auditors applaud environmentally friendly firms. Moreover, internal control reinforces the negative association between corporate environmental performance and modified audit opinions, but greenwashing attenuates the negative effect of corporate environmental performance on modified audit opinions. The findings are robust to various sensitivity tests, and our conclusions are still valid after controlling for the potential endogeneity. Additional tests reveal that (1) corporate environmental performance is negatively associated with modified audit opinions only for firms without audit opinion shopping and (2) corporate environmental performance is significantly negatively associated with both earnings management and audit fees.
  • Publisher: Dordrecht: Springer
  • Language: English
  • Identifier: ISSN: 0167-4544
    EISSN: 1573-0697
    DOI: 10.1007/s10551-016-3223-6
  • Source: ProQuest One Psychology
    ProQuest Central
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