Study on government environmental audit and enterprise internal control
DOI:
https://doi.org/10.54691/bcpbm.v18i.566Keywords:
government environmental audit, Internal control index, Analyst attention, Environmental supervision, Internal control, Heterogeneity analysisAbstract
The government's environmental control will have different effects on the internal operation of enterprises, but at present, the academic circles pay little attention to how the government's environmental control will affect the internal operation and management of enterprises. This paper selects the data of related companies in China from 2004 to 2015, and designs quasi-natural experiments to explore the relationship between government environmental audit and internal control index of enterprises. The results show that the internal control index of enterprises under the supervision of government environmental audit is lower than that of enterprises without supervision, and through heterogeneity analysis, it is found that the negative effect of government environmental audit on the internal control index of state-owned enterprises, the integration of two jobs and enterprises with lower technical level in their industries is more significant. Further research shows that government environmental audit affects the internal control index of enterprises by increasing external attention.
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