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。
Using the data of A-share listed companies,this paper investigates the effect of negative media coverage on audit fee and audit delay.The result shows that,consistently with existing literatures,there is a positive relationship between negative coverage and audit price.On the other hand,however,there is no significant association between negative coverage and audit delay which is a proxy of audit effort.The results demonstrate that the positive relationship between negative coverage and audit price mainly comes from risk premium but not increased audit effort.Further tests show that financial position,analyst following,and ownership nature can moderate the effect of negative coverage on audit pricing.All above moderate factors play no roles on the association of negative coverage and audit delay.
出处
《会计研究》
CSSCI
北大核心
2017年第4期88-94,共7页
Accounting Research
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
