媒体监督影响审计定价吗——来自中国证券市场的初步证据  

Does Media Monitoring Affect Audit Pricing——Preliminary Empirical Evidence from China Securities Market

作　　者：张建平[1] 余玉苗[2] 

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

出　　处：《山西财经大学学报》2013年第3期102-112,共11页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金资助项目"基于DEA方法的相对审计效率测度与审计竞争战略选择研究"(70702018);"人力投入与风险溢价决定的我国上市公司审计定价模型研究"(70572063);教育部人文社会科学研究规划基金项目"国有控股上市公司管理层关联方持股的隧道效应研究"(10YJA790236)

摘　　要：基于Simunic审计定价模型,从企业性质和审计师类型两个角度,研究了媒体监督对审计定价的影响。研究发现,财经媒体对上市公司的负面报道越多,审计师对其审计定价越高,这一结论仅仅适用于国有控股上市公司;媒体对上市公司的负面报道越多,国际"四大"会计师事务所比非"四大"的审计定价越高。因此,媒体报道的确影响了审计定价,上市公司和会计事务所都应重视媒体报道的影响。The governance role of media on companies has already gained recognition. However, there is little research on the effect of media on independent audit. Based on the Simunic model of audit pricing, the paper researches on effect of media monitoring on audit pricing. Research results show that, the more negative news financial media reported on the public company is, the higher the audit fee will be However, such result is only applied to SOE public company ; under the other conditions unchanged , the more nega- tive news mass media reported, the higher the international ＂Big Four＂ accounting co. ＇s audit fee will be, compared with the exclusive other ones. Media monitoring did affect audit pricing, accounting companies and listed companies should pay weight on the role of me- dia coverage.

关 键 词：媒体监督 企业性质 审计风险 审计定价 

分 类 号：F239[经济管理—会计学]