Research On Influencing Factors Of Audit Pricing Under The Background Of Ecological Environment

Under the institutional background of increasing attention to ecological environment,there is no comprehensive and systematic answer on how auditors consider the impact of ecological environment problems and how to incorporate the impact of ecological environment reform into audit judgment and decision in audit pricing.Therefore,this dissertation systematically and comprehensively tests how auditors judge and make decisions on audit pricing behavior under the background of ecological environment construction.The conclusions are as follows:Firstly,compared with auditors who have not audited firms with ecological environment accidents,auditors with experience in auditing firms with ecological environment accidents will increase their audit fees to non-accident clients in their future career.Secondly,compared with non-pilot firms,carbon emissions trading increases the audit cost of pilot firms,and the audit fees of pilot firms increase significantly.Thirdly,compared with firms that are not heavily monitored by the country,environmental audit standards can significantly increase the audit fees of firms that are heavily monitored by the country.Fourthly,compared with areas without environmental courts,firms in areas with environmental courts pay higher audit fees after the establishment of environmental courts.The major improvements and innovations are as follows:First of all,this dissertation provides a new perspective for understanding the economic consequences of the construction of ecological environment civilization construction.Next,this dissertation enriches the relevant literature on audit judgment and decision-making,and also deepens the research on the influencing factors of audit pricing.Finally,this dissertation uses the mixed methods to supplement the existing literature on audit behavior decision.