网络媒体关注、审计质量与风险抑制——基于深圳主板A股上市公司的经验数据  

Network Media Attention,Audit Quality and Risk Suppression:Based on Empirically Evidence from A-share Listed Companies of Shenzhen Motherboard

作　　者：尹美群[1] 李文博[1] YIN Meiqun;LI Wenbo(International Business School,Beijing International Studies University,Beijing 100024,China)

机构地区：[1]北京第二外国语学院国际商学院,北京100024

出　　处：《审计与经济研究》2018年第4期24-33,共10页Journal of Audit & Economics

基　　金：北京市教委科技提升计划项目(PXM 2017-014221-000021-00261935-F)

摘　　要：以我国深圳证券交易所主板2011—2016年A股上市公司为样本,通过计算可操纵性应计利润衡量审计质量,使用上市公司违规数据衡量经营和交易违规风险与虚假披露风险,考察网络媒体关注的风险抑制作用。研究发现:网络媒体关注度与审计质量具有风险抑制效应,且网络媒体关注对风险的抑制作用更显著;进一步地,网络媒体关注可通过提高审计质量来抑制企业违规风险,审计质量在网络媒体关注与风险抑制之间发挥部分中介作用。This paper takes China＇s A-share listed companies of the year 2011—2016 from Shenzhen Stock Exchange motherboard as samples,uses the level of earnings management to measure the quality of audit and uses the company＇s illegal data to measure the risks of operating and trading violations and false disclosure risks to investigate the risk suppression effect of Internet media attention. The results show that the network media attention and audit quality have a risk suppression effect,and the network media attention to risk suppression is more significant. Furthermore,the inhibitory effect of Internet media on risk is mediated partly by the quality of audit. Therefore,audit quality plays a partial mediating role between network media and risk suppression.

关 键 词：媒体治理 审计质量 风险抑制 审计意见 审计风险 可操纵性应计利润 公司治理 

分 类 号：F239.43[经济管理—会计学]