媒体报道、职业能力异质性与审计质量

发布时间：2018-01-10 11:24

本文关键词：媒体报道、职业能力异质性与审计质量　出处：《审计研究》2017年03期 　论文类型：期刊论文

【摘要】：本文基于"信息传递一感知改变一行为调整"的传导机制,将审计师职业能力纳入分析,研究了媒体报道对审计质量的影响,以及教育背景、从业经历和专业职位异质性对上述影响的调节作用,并在不同风险暴露情形下考察了调节作用的差异。结果发现:媒体对上市公司评价越高,相应审计质量越低,从众效应存在;会计专业背景、丰富从业经历和事务所合伙人可以弱化媒体评价对审计质量的降低效应,具有缓解从众效应的作用。区分风险暴露程度后发现,向上盈余管理中不同职业能力提高的缓解作用仍然存在,而在向下盈余管理中其缓解作用出现了分化。结果表明,教育背景和从业经历分别从风险意识和判断能力两个角度发挥了缓解作用,而事务所合伙人面临鉴证业务和市场竞争两方面判断的平衡。
[Abstract]:Based on the transmission mechanism of "information transmission-perception change-behavior adjustment", this paper analyzes auditors' professional competence, and studies the influence of media reports on audit quality, as well as the educational background. The regulatory effects of employment experience and heterogeneity of professional positions on the above effects were investigated in different risk exposure situations. The results showed that the higher the media evaluation of listed companies. The lower the audit quality, the more the herd effect exists; Accounting professional background, rich experience and firm partners can weaken the media evaluation of the audit quality reduction effect, has the role of mitigating the herd effect. In the upward earnings management, the mitigation effect of different professional ability improvement still exists, but in the downward earnings management, the mitigation effect has been differentiated. The results show that. The educational background and employment experience play a mitigating role from the perspective of risk awareness and judgment ability respectively, while the partners of the firm face the balance of judgment from the two aspects of forensic business and market competition.
【作者单位】：中南财经政法大学会计学院;河北地质大学会计学院;
【基金】：中国博士后科学基金项目(项目批准号:2014M562096和2015T80863) 教育部人文社科基金青年项目(项目批准号:14YJC630033和15YJC630084)的阶段性研究成果
【分类号】：F239.4;G212
【正文快照】： 近年来,媒体对资本市场的影响研究越来越受到学界的重视。审计师作为市场中的重要行为主体,必然会受到媒体的影响。现有研究发现,媒体不仅会直接影响审计师的风险意识与判断行为,还会间接影响审计师的风险容忍与最终意见。一方面,媒体通过信息扩散和信息传递功能,改变了审计师

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