The Impact of Smog Pollution on Audit Quality: Evidence from China
نویسندگان
چکیده
Audit quality usually refers to the that auditing services accounting firm auditors provide an enterprise in form of audit report. This study empirically analyzes impact mechanism smog pollution on quality, based data A-share listed companies Shanghai and Shenzhen Stock Exchanges during period 2013 2017 air monitoring released by China National Environmental Monitoring Centre covering 2018. First, empirical results show can lead a decline quality. Second, time plays partial mediating role relationship between Further analysis indicates negative intermediary played are only significant sample “top 10” firms. Third, enterprise′s internal control level positively moderates effect
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ژورنال
عنوان ژورنال: Atmosphere
سال: 2021
ISSN: ['2073-4433']
DOI: https://doi.org/10.3390/atmos12081015