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气候风险深刻影响着企业运营和审计师决策。本文通过手工搜集整理2010—2022年中国国家气象科学数据中心的相关数据,采用高温天气的数量衡量气候风险,实证检验气候风险对审计费用的影响及其作用机制。实证结果表明,气候风险与审计费用在总体上显著正相关,支持审计风险溢价,即气候风险会通过扩大控制风险,提高审计费用。随着客户重要性的增加、审计市场竞争程度的降低以及政府补助的减少,高温天气对审计费用的正向影响增强。在未陷入财务困境、融资约束程度低的企业和温度敏感性高的行业中,两者的正相关关系更加明显。
Abstract：Climate risk exerts a profound influence on corporate operations and auditors' decision-making processes. This study manually collects and collates relevant data from the China National Meteorological Science Data Center spanning the period from 2010 to 2022, operationalizing climate risk by the frequency of high-temperature weather events. Employing an empirical research design, we examine the impact of climate risk on audit fees and its underlying mechanism. The empirical findings reveal a significantly positive overall correlation between climate risk and audit fees, providing support for the “audit risk premium” hypothesis.Specifically, climate risk elevates audit fees by amplifying control risk. Further analysis indicates that the positive effect of high-temperature weather on audit fees is strengthened under the following conditions: increased client importance, reduced competition intensity in the audit market, and decreased government subsidies. Additionally, the positive correlation is more pronounced in firms that are not financially distressed, exhibit low financing constraints, and operate in industries with high temperature sensitivity.
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(1)关于苏州伟创电气科技股份有限公司向特定对象发行股票申请文件的审核问询函[R]. https://static. sse.com. cn/disclosure/listedinfo/announcement/c/new/2023-02-22/688698_20230222_RNB1. pdf.
(2)中自环保科技股份有限公司关于2022年年度报告的信息披露监管问询函的回复公告[R]. https://static.sse. com. cn/disclosure/listedinfo/announcement/c/new/2023-06-22/688737_20230622_HIUR. pdf.
(1)极端天气包括极端高温、极端低温、极端降水、冰雹、强风、雷暴、热带气旋等。
(2)原始数据来源于CSMAR数据库。
(1)将样本起点设定为2010年的原因在于:首先,能使研究涵盖一个足够长且相对稳定的时期,有助于我们更清晰地观察高温天气对审计费用影响的长期趋势,避免因时间跨度太短而导致结论存在偶然性或偏差。其次,2010年11月10日,财政部副部长、中国审计准则委员会主席王军与国际审计与鉴证准则理事会主席阿诺德·斯奇尔德作为双方代表在吉隆坡再次签署联合声明,宣布新修订的中国审计准则实现了与国际审计准则的持续全面趋同。此次修订旨在进一步完善审计准则,实现与国际审计准则的持续趋同,将样本起点设在2010年以便观察准则变化对审计定价行为的潜在影响。
(2)本文的气象数据来源于中国国家气象科学数据中心,该数据为站点数据。由于气象站点网络的设立基于地理与气候监测的科学需求,其并未均匀覆盖所有地级市行政区域,且存在部分地级市对应多个站点的情况。本文依据上市公司经营地所在的地级市,对气象站点进行了逐一匹配,并对缺失数据进行剔除,最终得到涵盖全国主要经济区域的不平衡面板数据。
(1)考虑到部分企业注册地与经营地不在同一地级市,本文采用企业运营地所在城市极端高温天数衡量企业气候风险,主要原因在于:首先,注册地和经营地所面临的情况不同,注册地是企业在工商管理部门登记的法定地址,更多决定企业行政司法的管辖归属;经营地则是企业的实际经营场所,决定着企业与各生产要素和市场要素的距离(权盈月, 2024)。其次,本文所探讨的审计费用更多属于市场行为,与企业经营地的关系更为密切。因此,在主回归中采用经营地所在城市的极端高温天数进行匹配,对具有多个经营地的企业采用平均高温天数进行衡量。
(2)地区因素在经济研究中常被视作重要变量,但为了避免模型过度拟合或因共线性导致估计偏差,本文在控制变量中加入了与地区经济特征密切相关的变量——产业结构(Stru)、人力资本(Human)和外商直接投资(Fdi),这些变量本质上反映了地区经济发展的异质性。
(1)采用某一客户销售收入占该事务所各客户销售收入之和的比例来衡量客户重要性(Impor),采用赫芬达尔指数来衡量审计市场竞争程度(HHI),政府补助为本期计入当期损益的金额(Gov)。
基本信息:
中图分类号:P467;F279.2;F239.4
引用信息:
[1]桂清清,蒋秋菊.气候风险的审计定价效应——基于极端高温天气的实证检验[J].当代会计评论,2026,3(01):133-156.
基金信息:
国家社科基金青年项目“长江经济带水污染协同治理的国家审计长效机制与实现路径研究”(20CJY007); 重庆市博士后项目“基于流域生态补偿视角的长江经济带水环境绩效审计评价体系研究”(2021XM3102); 重庆市教育委员会人文社会科学研究项目“重庆推进乡村治理现代化的村支两委审计监督路径研究”(22SKGH515)的资助
2026-03-31
2026-03-31
