媒体治理对注册会计师收费的影响机理研究

发布时间：2017-12-27 17:23

本文关键词：媒体治理对注册会计师收费的影响机理研究　出处：《财经论丛》2016年03期 　论文类型：期刊论文

【摘要】：受众并非被动地接纳媒体信息,而是依据情况分析和利用媒体信息,重构自我认知。显然,作为媒体信息使用者的审计师,其认知重构必然会受到媒体的影响。本文基于2005-2010年A股上市公司数据,从事务所声誉、公司治理和产权性质三个视角,研究了审计师利用媒体的约束机制。研究发现:十大事务所对媒体报道反应更加强烈,从而提出更高的收费溢价;媒体关注会弱化股权制衡的审计收费溢价效应;审计师对国有企业的媒体关注提出更高风险溢价。研究结果表明,媒体通过外部审计机制发挥了治理效应,且该效应受到事务所声誉、股权制衡和企业产权性质的影响。
[Abstract]:The audience is not passive acceptance of the media information, but based on the situation analysis and use of media information to reconstruct self cognition. Obviously, as the auditor of the media information users, the cognitive reconfiguration is bound to be influenced by the media. Based on the data of A share listed companies over the past 2005-2010 years, this paper studies the constraint mechanism of auditors' utilization of media from three perspectives: firm reputation, corporate governance and property rights. The research finds that: ten big firms react more strongly to media reports, thereby putting forward higher charging premium; media attention will weaken the effect of equity premium audit fees; auditors put forward a higher risk premium for the media attention of state-owned enterprises. The results show that the media played a governance role through the external audit mechanism, and this effect is influenced by the reputation of the firm, the balance of ownership and the nature of the property right of the enterprise.
【作者单位】：中南财经政法大学会计学院;厦门大学管理学院;
【基金】：国家社会科学基金资助项目(13CGL031) 教育部人文社科基金资助项目(12YJC630159) 中国博士后基金资助项目(2012M510284) 中央高校基本科研业务费专项资金资助项目(2014113)
【分类号】：F233
【正文快照】： 一、引言近年来,随着互联网等新媒体的发展,信息传播的速度和广度得到空前的拓展,媒体报道所带来的信息效应越来越受到社会各界的关注。新闻媒体对上市公司发挥监督治理作用[1],同时也对会计事务所发挥着类似的作用。媒体作为外部治理环境的组成部分,其对企业经济信息和经营行

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