Analysis of the Impact of ESG Performance on Audit Fees and Audit Opinions: Theoretical Mechanism and Case Studies
ESGパフォーマンスが監査報酬と監査意見に与える影響の分析：理論的メカニズムとケーススタディ (AI 翻訳)
Lingyun Zhang
🤖 gxceed AI 要約
日本語
本論文は、企業のESGパフォーマンスが監査報酬と監査意見に与える影響を理論的に分析し、複数産業のケーススタディを通じて実証する。優れたESG実践は監査リスクを低減する一方、ESG開示の複雑さや不整合は監査負担を増大させる。江蘇銀行の事例では、ESGを戦略に統合することで監査評価が最適化されることを示す。
English
This paper systematically analyzes how corporate ESG performance influences audit fees and audit opinions through theoretical mechanisms and case studies from multiple industries. It finds a dual impact: strong ESG practices reduce perceived audit risk and improve audit outcomes, while poor ESG or complex disclosures increase audit burden and likelihood of non-standard opinions. A case study of Jiangsu Bank demonstrates how deep ESG integration can reshape audit risk profiles.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ基準に基づくサステナビリティ開示が進む中、監査におけるESG評価の重要性が高まっている。本論文は中国事例を用いているが、ESGパフォーマンスと監査リスクの関係性を理論的に整理しており、日本企業の監査対応にも示唆を与える。
In the global GX context
As global sustainability disclosure mandates (ISSB, CSRD) increasingly require assurance, this paper provides a timely analysis of how ESG performance shapes audit outcomes. It bridges the gap between ESG management and financial audit, offering empirical evidence from case studies.
👥 読者別の含意
🔬研究者:Provides a theoretical framework linking ESG performance to audit risk assessment, useful for further empirical studies on ESG assurance.
🏢実務担当者:Audit firms and corporate sustainability teams can use this to understand how ESG efforts affect audit costs and opinions, guiding disclosure strategy.
🏛政策担当者:Relevant for regulators designing assurance requirements for sustainability disclosures, highlighting the dual impact of ESG on audit risk.
📄 Abstract（原文）
As ESG (environmental, social, and governance) factors become increasingly important in the capital market, auditors incorporate them into a comprehensive risk assessment framework when conducting financial statement audits. This article aims to systematically analyze the theoretical mechanism by which a company's ESG performance affects audit fees and audit opinions, and provides empirical evidence through case studies from multiple industries. The research finds that ESG performance has a dual impact on audit decisions: on the one hand, excellent ESG practices (such as a sound governance structure, high-quality information disclosure, and a good integrity culture) can effectively reduce the inherent and control risks perceived by auditors, enhance audit efficiency, increase information transparency, and build trust with management, thereby helping companies obtain better audit opinions and potentially lower audit fees; on the other hand, the complexity of ESG disclosures, inconsistencies between implementation and disclosure, and major violations significantly increase the verification burden and risk concerns of auditors, raising audit fees and potentially leading to non-standard audit opinions. This article further takes the systematic ESG reform of Jiangsu Bank as an example to demonstrate how a company can fundamentally reshape its audit risk profile by deeply integrating ESG into its strategy and governance, ultimately optimizing its audit evaluation. The research conclusion emphasizes that improving ESG management is not only a need for fulfilling social responsibilities but also an important strategic measure for effectively managing audit risks and improving audit results.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://madison-proceedings.com/index.php/aemr/article/download/4719/4733first seen 2026-07-18 08:00:17
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。