| Under the pace of reducing carbon emissions,The state vigorously advocates low-carbon development.The public and investors will also focus on the performance of above mentioned of enterprises and the response of corresponding carbon emission policies.Through the disclosure of enterprise carbon emission information,we can not only see the attitude of enterprises,but also help to achieve the national goal of "double carbon".As the "main contributor" of carbon emissions,heavy polluting enterprises should respond to policy requirements and disclose carbon information related to enterprises as much as possible under the relevant objectives of "carbon peak and carbon neutralization" promised by China,so as to provide auxiliary support for the needs of the government and stakeholders.The content reflected by the non-financial information related to carbon emissions may be related to the financial information of the enterprise.The auditor has the responsibility to identify the relevant information of the enterprise.He should better identify the matters that may affect the financial information of the enterprise in the audit process,be alert to the possible "green drift" behavior of the enterprise,and transmit the true and reliable carbon information to the outside world.This paper reviews the related research and takes enterprises in heavy pollution industry as samples to obtain a total of 2822 processed data from 2018 to 2020,Manually collect relevant carbon information,build disclosure index evaluation system,and enhance the reliability of the collected data through multiple review and scoring.This paper further explores the impact of enterprise carbon information disclosure on audit fees from two aspects of "cost compensation mechanism" and "risk premium mechanism".The results are listed below that:one side,The more carbon information disclosed by enterprises,the higher the audit fees;another side,market competition plays a positive regulatory role in the relationship between the two.The relevant assumptions of this paper are still valid after regression analysis,robustness test and endogenous test,which further verifies the relationship between enterprise carbon information disclosure and audit fees and the regulatory role of market competition between them.After China put forward the carbon emission target,the state and corresponding provinces and cities successively issued carbon emission related policies,and China began to enter the "first year" of vigorously promoting energy conservation and emission reduction.This study takes the higher requirements for enterprise carbon information disclosure under the policy objectives of "carbon peak" and "carbon neutralization" as the starting point,constructs the relevant carbon information disclosure framework,further enriches the research content of the relevant economic consequences of carbon information disclosure,supplements the influencing factors of audit fees,and make suggestions from government,enterprises and firms.The government should strengthen supervision and guide heavy polluting enterprises to actively carry out carbon information disclosure,and improve the relevant system construction of carbon information disclosure;The company shall clarify its responsibility for sustainable development,actively disclose relevant carbon information,hire an independent third-party organization for verification,and guarantee the correctness of carbon disclosure behavior;The impact of accounting firms’ disclosure of carbon pollution information should be taken into account in the audit process of the company. |
