企业ESG表现对关键审计事项披露数量的影响研究

——基于A股上市公司的经验证据

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关键词：ESG表现;关键审计事项;注册会计师审计；信息披露质量;内部控制;经营风险;异质性分析中图分类号：F239 文献标志码：A doi：10.12415/j.issn.1671-7872.25015

Abstract：The green transition has become an essential component of promoting high-quality economic development，with ESG （environmental，social，andgovermance） performance servingasa keyindicatorfor evaluating enterprises’ green and sustainable development capabilities.A two-way fixed effectsmodel was employed to examine the impact of corporate ESG performance on the number of key audit maters disclosed in audit reports using a sample of A-share listed companies in Shanghai and Shenzhen from 2016 to 2022. The transmission mechanisms were thoroughly analyzed， and further investigations were conducted regarding the heterogeneous effects across diferent types ofkey audit maters，corporate characteristics，and auditor attributes.The results indicate that superior ESG performance significantly reduces the number of key audit maters disclosed， primarily through enhancing information disclosure quality，improving internal controls，and mitigating operational risks.Theanalysis of heterogeneityreveals that ESG performance demonstrates a more pronounced effect in reducing keyaudit matters related to revenue recognitionand goodwill.Moreover， this mitigating efect is found to be more substantial in non-polluting industries，companies with stronger sustainable development capabilities，firms with environmentally experienced executives，as wellas when auditors possess industry specialization or when unqualified internal control audit opinions are issued. These findings suggest that corporate environmental management systems should be strengthened， information disclosure transparency enhanced，and environmental compliance strictly maintained，while accounting firms are advised to improve their environmental auditing capabilities to facilitate standardized ESG practices.

Keywords：ESG performance;keyaudit maters;audit by certified publicaccountants；qualityof informatior disclosure; internal control; operational risk; heterogeneous analysis

我国经济的快速发展面临资源环境压力。（剩余20101字）