摘要
在新证券法要求“压实中介机构责任”的政策背景下,提高审计机构的执业质量具有重要的现实意义。文章检验了社交媒体是否以及如何影响审计质量,并从舆论压力假说进行解释。基于东方财富网股吧数据,实证结果发现,社交媒体舆论增强了审计师的感知压力,进而促使审计师改善审计质量;负面舆论、接近年审的社交媒体舆论对审计质量的改善效果更强。上述结果在内控质量低以及非国际四大的样本中更明显。机制检验表明,增加审计师的监管压力和声誉损失风险是社交媒体改善审计质量的重要途径。本研究丰富了审计质量在媒体监督方面的文献,有助于进一步阐释互联网新媒体在资本市场建设中发挥的作用。
Against the policy background that the new securities law requires"the responsibility of intermediary institutions should be fulfilled",how to improve audit quality has important practical significance.This paper examines whether and how"social media"affects audit quality and explains it from the hypothesis of public opinion pressure.The empirical results show that the public opinion on social media enhances the auditors’perceived pressure,urging them to improve audit quality.Further,negative public opinion and social media public opinion close to annual audit has a stronger effect on improving audit quality.The above-mentioned results are more obvious in the samples with low internal control quality and audited by non-Big Four accounting firms.The mechanism tests show that increasing regulatory pressure and risk of reputation loss are important ways for social media to improve audit quality.This paper has enriched the literature on audit quality from the perspective of media supervision,which is helpful to further illuminate the role of internet new media in building capital market.
作者
董天一
王玉涛
孙才惠
Dong Tianyi;Wang Yutao;Sun Caihui
出处
《审计研究》
CSSCI
北大核心
2022年第2期71-80,共10页
Auditing Research
基金
中国人民大学科学研究基金面上项目(项目批准号:21XNA022)的资助。
关键词
互联网技术
社交媒体
审计质量
internet technology
social media
audit quality
