新媒体对审计师意见决策影响研究——以新浪微博为例

The influence of new media on auditor opinion decision——Take Sina Weibo as an example

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.

In recent years, network public opinions has gradually become a hot topic in the fields of information science and communication science etc. New media has become the main force to promote the emergence of network public opinion. Currently there are many related researches about the formation, evolution, warning, and control strategies of public opinion, less researches about the specific mechanism and the influence of new media public opinion on specific industry groups＇ information decision-making behavior. In order to understand the impact of new media on the special-industry groups＇ information decision-making behavior, as well as providing reference and support for governance and regulation of the new media, this paper takes Sina Weibo as an example, using Probit, Ordered Probit and other regression models to explore the formation of new media negative public opinion on audit decision-making mechanism.The result shows that new media can alleviate the problem of asymmetric information in a certain extent, the reason why auditors pay attention to new media information may derive from litigation risk expectation. And the higher degree of attention, auditors are more likely to make non-standard audit decisions.