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论文类型：会议论文

发表时间：2014-01-01

收录刊物：CPCI-SSH

页面范围：233-238

关键字：environmental information; audit opinion; audit fee

摘要：As the public is increasing the sense of environmental protection, the disclosure of the environmental information of the listed companies is influencing the stakeholders' decision. In this paper, we selected the A-shared listed companies of the petrochemical industry as sample, analysis the relationship between the disclosure of environmental information and audit opinion, and the relationship between the disclosure of environmental information and audit fee. The result show that the disclosure of environmental information has a positive correlation with standard audit opinion and audit fee. That is to say the disclosure of environmental information has affected the CPAs audit.