审计质量对媒体治理效应的影响

发布时间：2018-08-23 10:14

【摘要】：本文利用我国A股上市公司相关数据，实证研究发现：审计质量会显著地影响媒体的治理效应，相对于高审计质量样本，在低审计质量样本中，媒体发挥了更为明显的治理效应。具体来说，表现有二：第一，在高审计质量样本中，，审计师并未利用媒体负面报道；而在低审计质量样本中，媒体负面报道显著影响了审计意见的产生。第二，在审计监督充分的样本，媒体监督并不能抑制上市公司盈余管理；反之，在审计监督不充分的样本，媒体监督能显著抑制上市公司盈余管理。本文研究的政策含义在于：在我国证券市场审计质量普遍较低的背景下，审计师应更多地利用媒体信息，以节约审计成本，提高审计质量。本文的论文结构如下所示：第一章，导论。介绍本论文的研究问题，研究意义，研究方法，研究结论与主要创新点，论文结构。第二章，文献述评。对本文国内外学者在审计质量的相关研究、媒体治理的相关研究文献进行梳理，并作评述。第三章，理论分析与假设推演。本部分在文献梳理的基础上分析外部审计与媒体监督作用的相似性，能够降低代理成本；对外部审计为什么会影响媒体治理功能进行理论推理。提出相应假设，以备后文实证检验。第四章，研究方法设计。本部分主要是介绍用以检验第三章研究假设的研究方法，具体包括样本选择、数据来源、检验模型、变量设定以及变量描述性统计等内容。第五章，实证研究结果及分析。本部分是在第四章的研究设计基础上，分析和解释两组不同模型的实证研究结果。第六章，研究结论与局限。本部分主要是梳理本文的研究结论，并指出本文研究的局限以及进一步的改进方向。
[Abstract]:Based on the relevant data of A-share listed companies in China, this paper finds that the audit quality will significantly affect the governance effect of the media, compared with the high audit quality sample, in the low audit quality sample. The media play a more obvious governance effect. Specifically, there are two performance: first, in the high audit quality samples, auditors do not use the media negative reports, but in the low audit quality samples, the media negative reports significantly affect the production of audit opinions. Second, when the audit supervision is sufficient, the media supervision can not restrain the earnings management of listed companies; on the contrary, when the audit supervision is insufficient, the media supervision can significantly inhibit the earnings management of listed companies. The policy implication of this paper is that under the background of generally low audit quality in China's securities market, auditors should make more use of media information in order to save audit cost and improve audit quality. The structure of this paper is as follows: chapter one, introduction. This paper introduces the research problems, research significance, research methods, research conclusions and main innovation points, the structure of the paper. The second chapter, literature review. This paper reviews the relevant researches on audit quality and media governance at home and abroad. Chapter three, theoretical analysis and hypothesis deduction. This part analyzes the similarity between external audit and media supervision on the basis of literature review, which can reduce the agency cost and reason why external audit affects the media governance function. Put forward the corresponding hypothesis for future empirical test. The fourth chapter, the research method design. This part mainly introduces the research methods used to test the hypotheses in Chapter 3, including sample selection, data source, test model, variable setting and variable descriptive statistics. Chapter V, empirical research results and analysis. This part analyzes and explains the empirical results of two groups of different models on the basis of the fourth chapter. Chapter six, conclusion and limitation. This part is mainly to sort out the conclusions of this paper, and point out the limitations of this study and further improvements.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.2;F276.6

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