媒体监督影响审计师的审计意见决策吗?——来自中国证券市场的实证证据  

Does Media Monitoring Affect Audit Opinion Empirical Evidence from China Securities Market

作　　者：余玉苗[1] 张建平[2] 梁红玉[3] 

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072 [2]广东商学院会计学院,广州广东510320 [3]广东商学院金融学院,广州广东510320

出　　处：《审计与经济研究》2013年第1期26-36,共11页Journal of Audit & Economics

基　　金：国家自然科学基金项目(70702018;70572063);教育部人文社会科学研究规划基金项目(10YJA790236)

摘　　要：媒体监督在公司治理中的作用已引起了广泛的关注,然而关于媒体监督对审计师行为的影响这一论题的研究还不多见。以2001年到2009年中国A股上市公司为样本,首次对媒体监督是否影响以及如何影响审计师的意见决策进行实证考察。结果发现,媒体对上市公司负面报道越多,审计师对其发表非标准审计意见的概率越大;国际"四大"会计师事务所的声誉机制并不能加强这一结论;当年财经媒体对上市公司负面报道越多,审计师改善次年审计意见类型的概率越高。这说明媒体监督起到了审计治理的作用。The role of media monitoring in the corporate governance has gained a wide attention.However,there was little research on the effect of media in the auditing field.This paper examined whether and how media monitoring affects the independent auditor's decision by selecting a sample negatively reported by media from 2001 to 2009.The investigation found that the auditors increase the propensity to issue non-standard unqualified auditing opinion for the company which has been subject to negative press coverage,Mechanism of the international 'Big Four' accounting firms' reputation does not strengthen this conclusion;The more negative reports of the financial media on the listed companies in the current year,probably auditors more improve audit opinion type next year.

关 键 词：媒体监督 审计风险 审计声誉 审计意见 公司治理 审计师行为 审计治理 

分 类 号：F239.4[经济管理—会计学] F224[经济管理—国民经济]