媒体监督对审计费用影响的实证研究

发布时间：2018-01-03 05:40

本文关键词：媒体监督对审计费用影响的实证研究　出处：《厦门大学》2014年硕士论文　论文类型：学位论文

【摘要】：审计费用一直以来都是财务学界研究的热点问题,从公司特征、事务所特征,到公司治理等风险因素,再到外部环境,影响审计费用的因素多种多样,而目前对外部环境因素对审计费用影响的研究多考虑法律法规、政府监管等正式的外部环境机制,是否存在其他非正式外部环境机制也会对审计费用产生影响?近年来,媒体作为法律制度以外的非正式外部环境因素,其所起到的监督作用逐渐受到关注。本文以2009—2012年我国A股上市公司作为研究样本,从媒体监督这一非正式外部环境机制着手,探讨其对审计费用的影响,并进一步考察了公司性质、事务所类型、审计意见类型对媒体监督作用效果的影响。研究发现：(1)来自媒体的负面报道会促使会计师事务所提高审计费用；(2)媒体监督对审计费用的影响效果在不同性质的企业中没有显著差异；(3)国际“四大”会计师事务所并不会增强媒体对审计费用产生作用的效果；(4)前一期非标准的审计意见因为传递风险信息直接增加审计费用,并且风险信息直接在审计费用中充分体现,不会影响媒体监督对审计费用的作用效果；当期非标准的审计意见通过增加审计成本直接影响审计费用的同时,还通过增强媒体监督对审计费用的作用效果产生影响,即在当期被出具非标准审计意见的公司中,媒体负面报道对审计费用的影响更加明显。本文尝试从媒体这一非正式外部环境的角度提出对审计费用的新解释,并考察其他因素的不同影响效果,这有助于进一步理解审计费用的影响机制和媒体监督的作用效果。
[Abstract]:Audit cost has always been a hot issue in the field of finance, from the characteristics of companies, firm characteristics, corporate governance and other risk factors, and then to the external environment, the factors that affect audit costs are various. However, the current research on the impact of external environmental factors on audit costs considers more laws and regulations, government supervision and other formal external environmental mechanisms, whether there are other informal external environmental mechanisms will also have an impact on audit costs. In recent years, the media, as an informal external environmental factor outside the legal system, has attracted more and more attention. In this paper, A share listed companies in China from 2009-2012 as a sample, from the media supervision, an informal external environment mechanism, to explore its impact on audit costs. Furthermore, the influence of the nature of the company, the type of the firm, the type of audit opinion on the effect of media supervision is investigated. It is found that the negative report from the media will urge the accounting firm to increase the audit cost. 2) there is no significant difference in the effect of media supervision on audit cost in different enterprises; 3) the international "big four" accounting firms will not enhance the effect of the media on audit fees; (4) the previous non-standard audit opinion directly increases the audit cost because of transmitting the risk information, and the risk information is fully reflected in the audit cost, which will not affect the effect of the media supervision on the audit cost; The current non-standard audit opinion directly affects the audit cost by increasing the audit cost, and also influences the effect of the audit cost by strengthening the media supervision. That is, in the current issue of non-standard audit opinion of the company, the media negative report on the audit costs is more obvious. This paper tries to put forward a new explanation of audit costs from the perspective of the informal external environment of the media. It is helpful to understand the influence mechanism of audit fee and the effect of media supervision.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：G206;F239.2

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