This study investigates corporate incentives for the choice of assurance providers of accounting firms versus nonaccounting firms. Based on an international sample of 3,635 firm‐year observations for the period of 2010–2014, we find that firms subject to greater legitimacy and stakeholder pressure (e.g., those with higher carbon emissions in countries with stringent climate protection and stakeholder‐orientation) are more likely to choose accounting firms as their assurance provider. We also find supporting evidence that firms with a desire to improve carbon management mechanisms (e.g., firms that adopt carbon reduction incentives with higher carbon transparency) show a tendency to choose consulting firms specializing in climate change management. The overall findings suggest that the choice of assurance provider is a strategic decision, which aligns with a firm's overall corporate social responsibility goal. Our results should help practitioners, managers, and regulators understand the emerging audit practice and market.

中文翻译：

---

自愿性碳保证提供者的公司选择

这项研究调查了企业选择会计师事务所与非会计师事务所的担保人的动机。根据对2010-2014年期间3635个公司年观察的国际样本，我们发现，受到更大合法性和利益相关方压力的公司（例如，在具有严格气候保护和利益相关方取向的国家中碳排放量较高的公司）更有可能选择会计师事务所作为其保证提供者。我们还发现支持证据表明，希望改善碳管理机制的公司（例如，采用具有更高碳透明度的减碳激励措施的公司）表现出倾向于选择专门从事气候变化管理的咨询公司的趋势。总体发现表明，选择保证提供者是一项战略决策，这符合公司的整体企业社会责任目标。我们的结果应有助于从业人员，管理人员和监管者了解新兴的审计实践和市场。