声誉机制视角下的媒体监督与审计意见的相关性研究

发布时间：2018-01-31 00:55

  本文关键词： 媒体监督 声誉机制 审计意见　出处：《西北大学》2017年硕士论文　论文类型：学位论文

【摘要】：媒体监督作为一种非正式的外部治理机制,被誉为独立于立法、司法、行政体系之外的“第四方权利”,发挥着“经济警察”的作用,其公司治理效应已获得国内外学者的一致认可。目前为止,国内鲜有文献研究媒体监督对于审计意见的影响作用,已有文献均是从媒体监督量化(次数)的角度出发去探讨二者之间的关系,而本文将从媒体负面报道的次数、广泛度以及深度分别研究其对审计意见的影响。其次,事务所声誉机制在西方相对完善的法律制度和成熟的资本市场环境下发挥着显著的作用,国外学者已对此做了一定的研究;而我国由于相关法律制度还不完善,资本市场起步相对较晚,事务所声誉机制的治理效应在学术界仍存在争议。本文将选取2009-2015年A股上市公司作为样本对以上问题展开研究,结果表明:媒体对于上市公司负面报道的次数越多,审计师出具非标准审计意见的概率则越大;媒体对于上市公司负面报道的广泛度越高,审计师出具非标准审计意见的概率则越大;媒体对于上市公司的负面报道越深入,审计师出具非标准审计意见的概率则越大。而媒体负面报道与事务所声誉机制的交乘项不显著,说明事务所声誉机制目前在中国尚未发挥显著作用。该结论为现有研究做了一定的补充;在此基础上,本文分析了这一结果产生的原因,并提出了相关的政策建议。
[Abstract]:As an informal external governance mechanism, media supervision is regarded as the "fourth party right" independent of the legislative, judicial and administrative systems, which plays the role of "economic police". The effect of corporate governance has been unanimously recognized by domestic and foreign scholars. So far, there is little literature on the impact of media supervision on audit opinion. The existing literature is from the media supervision quantitative (frequency) perspective to explore the relationship between the two, and this paper will be from the number of negative media reports. Secondly, the reputation mechanism of the firm plays a significant role in the relatively perfect legal system and mature capital market environment in the West. Foreign scholars have done some research on this; However, because the relevant legal system is not perfect, the capital market starts relatively late in our country. The governance effect of firm reputation mechanism is still controversial in academic circles. This paper will select A-share listed companies from 2009-2015 as a sample to study the above issues. The results show that the more negative reports the media have for listed companies, the greater the probability of auditors issuing non-standard audit opinions; The higher the extent of negative reports of listed companies, the greater the probability of auditors issuing non-standard audit opinions; The more in-depth the negative reports of the listed companies, the greater the probability of auditors issuing non-standard audit opinions. However, the number of negative media reports and the reputation mechanism of firms is not significant. It shows that the mechanism of firm reputation has not played a significant role in China at present. On this basis, this paper analyzes the causes of this result, and puts forward relevant policy recommendations.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G206;F239.4
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本文编号：1477722