媒体关注、审计师变更与审计质量

Media Attention,Auditor Changes and Auditing Quality

文章以2010—2014年A股上市公司为研究样本,探讨了正面及负面媒体关注对审计质量的影响,在此基础上进一步探讨了在媒体关注之下审计师变更对继任审计师审计质量的影响。研究表明,媒体的负面报道与正面报道都会提高审计质量,审计师变更会对审计质量产生负向的影响,但负面的媒体关注能够改善审计师变更所引起的审计质量问题。

Based on the sample of Chinese A-share listed companies from 2010 to 2014,this article studies positive media attention and negative media attention impacts on the quality of auditing,and also studies the media attention to the effect of auditor changes on auditing quality.The results show that there are positive correlations between negative media reports,positive reports and audit quality.Auditor changes have a negative impact on the quality of auditing,but negative media attention can improve the auditing quality of the auditor changes.