【作者】 张建平； 余玉苗；

【Author】 Jianping Zhang;Yumiao YU;School of Accounting,Guangdong university of Business Studies;School of Economics and Management,Wuhan University;

【机构】 广东商学院会计学院； 武汉大学经济与管理学院；

【摘要】 媒体监督在公司治理中的作用已引起了广泛的关注,然而其对注册会计师审计行为的影响却鲜见研究。本文以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注册会计师的重要审计决策进行实证考察。研究发现,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;国有控股上市公司被媒体负面报道越多,注册会计师对其审计定价越高;上市公司被媒体负面报道越多,国际"四大"比非"四大"会计师事务所的审计定价更高。更多还原

【Abstract】 The role of media monitoring in the corporate governance has gained wide attention. However, there was little research on the effect of media on the auditing field. This paper examined whether and how media monitoring affect independent auditor’s decision, by selecting a sample which reported negatively 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 and charge higher fees for SOE Company which has been subject to more negative press coverage, specially so do international Big 4.更多还原