摘要
以2011-2015年上市公司为样本,采用固定效应面板数据回归,对媒体报道分别给特殊普通合伙制会计师事务所和有限责任制会计师事务所、国有企业和非国有企业的审计质量带来的影响进行分析。结果显示,媒体报道与审计质量正相关,其影响程度在特殊普通合伙制会计师事务所比有限责任制会计师事务所更显著,在非国有企业比国有企业更显著。为此,监管部门在对资本市场进行监督时,可以充分利用媒体报道传递的信号,加强对不同类型企业进行管理和对市场违规行为进行及时而有效的处置;注册会计师在评估被审计单位内部控制重大错报风险时,也可以充分利用媒体披露的信息,有效识别风险,及时加以防范。
Based on the sample of listed companies from 2011to 2015,this study analyzed the impact of media coverage upon audit quality,making a distinction between special general partnership audit firm and limited liability audit firm,the state-owned enterprise and non-state-owned enterprise with the application of fixed effect panel data regression.The results show that media coverage is positively related to audit quality,and the degree of influence is more significant in the special general partnership audit firm than the limited liability audit firm,more significant in non-state-owned enterprise than state-owned enterprise.Therefore,regulatory authorities can make full use of the signal delivered by media in supervision of capital market,so as to strengthen the management of different types of enterprise and dispose market irregularities timely and effectively.Auditors can also make full use of the information disclosed by the media when assessing the risk of material misstatement of the clients,so as to identify risks effectively,and prevent risk timely.
出处
《华中农业大学学报（社会科学版）》
CSSCI
2017年第3期132-139,共8页
Journal of Huazhong Agricultural University(Social Sciences Edition)
基金
国家自然科学基金项目"控制权配置
投资效率与投资者保护:理论与实证研究"(71302117)
国家社会科学基金一般项目"基于高管-董事私人连带关系的董事会监督失效研究"(15BGL071)
教育部人文社会科学研究一般项目"行为整合视角下项目经理异质性影响审计质量内在机理研究"(16YJC630139)
中央高校基本科研业务费专项资金资助项目"制度背景
签字注册会计师背景特征与审计质量研究"(2662015QD035)
中央高校基本科研业务费专项资金资助项目"签字注册会计师过度自信
背景特征与审计质量研究"(2662015PY209)
关键词
媒体报道
审计质量
特殊普通合伙制
有限责任制
产权性质
media coverage
audit quality
special general partnership
limited liability
property rights
