新媒体对审计师意见决策影响研究——以新浪微博为例

发布时间：2018-03-18 16:06

本文选题：新媒体　切入点：负面信息　出处：《系统工程理论与实践》2017年07期 　论文类型：期刊论文

【摘要】：近年来,网络舆情已经成为情报学、传播学等领域研究的热点主题,新媒体是推动网络舆情出现的主要力量.新媒体舆情的形成、演化、预警、治理策略的研究较多,但是新媒体信息对特定行业人群信息决策行为的作用机理及其影响程度的研究较少.本文以新浪微博为例,利用Probit、Ordered Probit等回归模型实证分析了新媒体形成的网络舆情对审计意见决策的影响及其作用机理,以期了解和掌握新媒体对特定行业人群信息决策行为的影响,为新媒体治理和监管提供借鉴和支持.研究结果表明,审计师同时关注了新媒体发布的原创信息和转载的已有信息;新媒体发布和传播的公司负面信息越多,审计师越有可能对上市公司的年报出具非标准审计意见;新媒体负面信息缩短了公司违规被监管部门处罚的时间期限,在一定程度上增加了审计师面临的诉讼风险预期.
[Abstract]:In recent years, network public opinion has become a hot topic in the fields of information science, communication science, etc. New media is the main force to promote the emergence of network public opinion. However, there are few studies on the mechanism and influence of new media information on the information decision-making behavior of people in specific industries. This paper takes Weibo of Sina as an example. By using probit-ordered Probit regression model, this paper empirically analyzes the influence of network public opinion formed by new media on audit opinion decision-making and its mechanism, in order to understand and master the influence of new media on information decision-making behavior of people in specific industries. Provide reference and support for the governance and regulation of new media. The results show that auditors pay attention to both original and existing information published by new media; the more negative information they publish and disseminate about companies, the more negative information they publish and disseminate. Auditors are more likely to issue a non-standard audit opinion on the annual report of listed companies; the negative information of new media shortens the time limit for companies to be punished by the regulatory authorities and increases the expectation of litigation risks faced by auditors to a certain extent.
【作者单位】：南开大学商学院会计系;南开大学商学院信息资源管理系;南开大学商学院网络社会治理研究中心;
【基金】：国家自然科学基金面上项目(71672090,71272187) 2014年南开大学百名青年学科带头人国家社会科学基金重大项目(14ZDA063)~~
【分类号】：F239.4;G206

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