媒体报道、职业能力异质性与审计质量

Media Report,Professional Ability Heterogeneity and Audit Quality

本文基于"信息传递一感知改变一行为调整"的传导机制,将审计师职业能力纳入分析,研究了媒体报道对审计质量的影响,以及教育背景、从业经历和专业职位异质性对上述影响的调节作用,并在不同风险暴露情形下考察了调节作用的差异。结果发现:媒体对上市公司评价越高,相应审计质量越低,从众效应存在;会计专业背景、丰富从业经历和事务所合伙人可以弱化媒体评价对审计质量的降低效应,具有缓解从众效应的作用。区分风险暴露程度后发现,向上盈余管理中不同职业能力提高的缓解作用仍然存在,而在向下盈余管理中其缓解作用出现了分化。结果表明,教育背景和从业经历分别从风险意识和判断能力两个角度发挥了缓解作用,而事务所合伙人面临鉴证业务和市场竞争两方面判断的平衡。

Based on the mechanism of ＂information transfer -perception change -behavior modification＂, taking into account the professional ability of auditors, the paper studies media reports＇ influence on audit quality, the adjustment effect from auditors＇ education, working experience and professional heterogeneity, and the differences of the adjustment effect with different risk exposures. The study finds that the relationship between media attitude and audit quality is significantly negative. And this negative relationship is reduced by auditors＇ professional heterogeneity, such as accounting professional background, business experience and partner role. After controlling risk exposure by the earning management direction, the reducing adjustment from the auditor heterogeneity still exists in upward earnings management： But in downward situation, the adjustment from auditor heterogeneity is not so consistent. Findings show that auditors＇ major background and experience can ease the influence on audit quality from media reports from the perspectives of auditors＇ risk perception and judgment ability respectively, and partners have to balance professional judgment and market competition.