【摘要】 本文以2013-2018年沪深A股主板上市公司为研究样本，实证检验了审计师地理距离与企业内部控制质量之间的关系、媒体关注与内部控制质量之间的关系以及在媒体关注的调节作用下审计师地理距离与内部控制质量之间的关系。实证结果显示，审计师地理距离会显著影响到企业的内控质量：地理距离越远，企业的内部控制质量越低，且随着地理距离的变更（变远/变近），内控质量也会产生相应的变化（下降/上升）；媒体关注度越高，企业的内部控制质量越高；媒体关注会弱化地理距离对内部控制质量的负向影响。更多还原

【Abstract】 With the companies listed in the main boards of A-share markets in Shanghai and Shenzhen stock exchanges from 2013 to 2018 as the research subject, this article empirically verifies the relations between auditor-client geographic distance and the quality of internal control of clients, the relations between media attention and the quality of internal control, as well as the relations between auditor-client geographic distance and the quality of internal control under the moderating effect of media attention. It shows that auditor-client geographic distance will significantly impact the quality of internal control: the farther the auditor-client geographic distance goes, the lower the quality of internal control becomes; as the auditor-client geographic distance changes(the distance becomes farther/closer), the quality of internal control will also change correspondingly(the quality declines/increases); the higher the media attention is, the higher the quality of internal control becomes; the media attention will weaken the negative impacts of the auditorclient geographic distance on the quality of internal control.更多还原