媒体负面报道、审计定价与审计延迟

发布时间：2018-02-19 18:28

本文关键词： 媒体负面报道审计定价审计延迟审计风险　出处：《会计研究》2017年04期 　论文类型：期刊论文

【摘要】：本文利用我国A股非金融类上市公司2008-2014年数据,考察了媒体针对上市公司的负面报道对审计定价及审计延迟的影响,结果发现,媒体负面报道与审计定价呈显著正向关系,但与反映审计努力程度的审计延迟没有显著关联。这表明,对于负面报道较多的客户,审计师会收取风险溢价来转移自身风险,而不会通过提高审计投入来降低风险。进一步研究发现,公司财务状况、分析师跟踪、控制权性质对于负面报道与审计定价之间的关系具有调节作用,但上述因素对负面报道与审计延迟之间的关系均没有显著影响。这一研究不仅有助于了解负面报道对审计投入的影响,而且有助于进一步理解负面报道对审计定价的影响机理。
[Abstract]:Based on the data of non-financial listed companies in China from 2008 to 2014, this paper examines the influence of negative media coverage on audit pricing and audit delay. The results show that negative media reports have a significant positive relationship with audit pricing. However, there is no significant correlation with the audit delay, which reflects the degree of audit effort. This suggests that for clients with more negative coverage, auditors charge a risk premium to transfer their own risks. Further studies have found that the financial position of the company, the analyst tracking, and the nature of control have a moderating effect on the relationship between negative reporting and audit pricing. However, these factors have no significant influence on the relationship between negative reports and audit delays. This study is not only helpful to understand the impact of negative reports on audit inputs, but also to further understand the mechanism of negative reports on audit pricing.
【作者单位】：河海大学会计学系;南京大学会计学系;
【基金】：国家自然科学基金青年项目(71602047);国家自然科学基金面上项目(71272099) 中央高校基本科研业务费专项资金(2015B22914)资助财政部“全国会计领军(后备)人才(学术类)培养工程”的支持
【分类号】：F239.4;G212

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