ESG 등급 차이가 감사비용에 미치는 영향
The Impact of ESG Rating Divergence on Audit Fees
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본 연구는 ESG 등급 차이가 기업의 감사비용에 미치는 영향을 분석한다. 이를 위해 2018년부터 2023년까지 중국 A주 상장기업을 대상으로 회귀분석을 수행하여 ESG 등급 불일치가 감사비용에 미치는 영향을 실증적으로 검토하였다. 분석 결과, ESG 등급 불일치는 감사비용을 유의미하게 증가시키는 것으로 나타났으며, 이는 평가 차이가 초래하는 복잡성과 위험 증가 때문으로 해석된다. 본 연구는 ESG 평가 기준의 표준화가 감사비용 절감 및 시장 투명성 향상에 기여할 수 있음을 시사하며, 향후 ESG 평가의 일관성과 신뢰성을 높이기 위한 방안에 대한 연구가 필요함을 제언한다. 연구는 ESG 등급 차이에 대한 연구를 풍부하게 하고 기업이 위험 수준과 감사비용을 줄일 수 있는 길을 제시한다.
Abstract
This paper aims to analyze the impact of ESG rating divergence on corporate audit fees and explore the underlying mechanisms driving this relationship. Using regression analysis, the research examines Chinese A-share listed companies from 2018 to 2023 to empirically investigate the effects of ESG rating divergence on audit costs. The results indicate that ESG rating divergence significantly increases audit fees, attributed to the added complexity and risks associated with inconsistent evaluations. This paper highlights the potential of standardizing ESG evaluation criteria to lower audit costs and improve market transparency, calling for future research to focus on enhancing the consistency and reliability of ESG ratings.
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