التفاصيل البيبلوغرافية
| العنوان: |
Results of structural equation modeling analysis. |
| المؤلفون: |
Li Zhang, Caixia Guo |
| سنة النشر: |
2024 |
| المجموعة: |
Smithsonian Institution: Figshare |
| مصطلحات موضوعية: |
Biotechnology, Sociology, Science Policy, Environmental Sciences not elsewhere classified, Biological Sciences not elsewhere classified, +environmental%22">xlink "> environmental, structural equation modeling, share listed companies, regression analysis show, provides new perspectives, empirical evidence based, 2015 &# 8211, stronger esg practices, improving audit efficiency, audit efficiency based, reducing audit delay, pronounced among firms, especially among non, sustainable development theory, shared value concept, corporate esg performance, audit efficiency, sustainable development, audit delay, esg performance, stakeholder theory, estimated value, corporate management, audit delays, unit increase |
| الوصف: |
Environmental, Social and Governance (ESG) is closely related to the "dual carbon" objective and the concept of sustainable development. The impact of ESG performance on audit efficiency, especially on audit delays, is still an issue to be studied in depth. Drawing on stakeholder theory, sustainable development theory, shared value concept and corporate social responsibility theory, this study adopts regression analysis and structural equation modeling (SEM) to investigate the impact of ESG on audit efficiency based on the data of A-share listed companies in the period of 2015–2022, with a focus on audit delay. The results of regression analysis show that ESG performance has a significant effect on reducing audit delay, and audit delay is reduced by 0.007 on average for each unit increase in ESG performance. In structural equation modeling, the effect of ESG performance on audit delay is more significant, with an estimated value of -0.555 and a standard error of 0.097. In addition, the study shows that the corporate ESG performance on audit efficiency has a positive impact is more pronounced among firms with stronger ESG practices, especially among non-state-owned firms with lower institutional investor ownership and firms audited by "Big Four" firms. These results not only demonstrate the importance of ESG performance in improving audit efficiency, but also provide important guidance for corporate management and policy making. This study enriches the existing literature on corporate ESG performance and audit efficiency and provides new perspectives and directions for future research. |
| نوع الوثيقة: |
dataset |
| اللغة: |
unknown |
| Relation: |
https://figshare.com/articles/dataset/Results_of_structural_equation_modeling_analysis_/25402208 |
| DOI: |
10.1371/journal.pone.0299184.t005 |
| الاتاحة: |
https://doi.org/10.1371/journal.pone.0299184.t005 |
| Rights: |
CC BY 4.0 |
| رقم الانضمام: |
edsbas.668A68BE |
| قاعدة البيانات: |
BASE |