Time/时间：2026.05.15 10:00-11:30

Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室

Topic/题目：Auditors’ Response to Mandatory ESG Disclosure: Evidence from Going Concern Opinions

Speaker/报告人：金一戈助理教授

Content/报告内容简介

This study examines how mandatory ESG report disclosure affects auditors’ going concern opinions. Using China’s 2008 ESG reporting mandate as a quasi-natural experiment and employing a propensity score matching difference-in-differences (PSM-DID) design, we find that mandatory ESG disclosure leads to a significant increase in auditors’ propensity to issue going-concern modified opinions. This effect is accompanied by higher audit fees and improved earnings quality. Cross-sectional analyses reveal that the effect is stronger when the institutional environment suggests ESG information is likely to be used in enforcement, when ESG information was previously absent from financial reporting, when ESG information is ambiguous and hard to verify, and when auditors are more independent or more aware of ESG risks. Our findings highlight an underexplored cost of mandatory ESG disclosure, as expanding the disclosure boundary without clarifying the audit boundary inadvertently increases auditors’ perceived litigation risk and audit conservatism.

About the Speaker/报告人介绍

金一戈博士现任厦门大学财务管理与会计研究院助理教授，香港中文大学Research fellow，香港城市大学会计学博士毕业。研究领域涵盖公审计质量、ESG披露等。已在Economic Modelling、Journal of Accounting Literature等知名学术期刊发表论文，并在American Accounting Association Annual Meeting等国际学术会议上报告研究成果。