International Journal of Business and Social Science

ISSN 2219-1933 (Print), 2219-6021 (Online) DOI: 10.30845/ijbss

Carbon Information, Financial Opacity and Audit Pricing--Based on the Panel Data of Listed Company
Joined the Carbon Disclosure Program in China Zhang Juan

This paper using the companies joined the CDP project in China from 2008 to 2013 examines the voluntary disclosure of the carbon information in which way influence the audit pricing and the transparency of the listed companies in China. We find that :(1) after voluntary disclosure the carbon information , the audit fee is significantly positive correlated with the disclosure information; (2)disclosure of the carbon information mitigate the opacity of the company. The higher transparency of enterprises, the negative correlation between the carbon disclosure and the audit fee is more significant.

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