商誉金额、媒体关注与审计费用

Goodwill Amount, Media Attention and Audit Fees

上市公司并购商誉日益增长,伴随商誉减值爆雷的新闻频频见诸报端。针对商誉金额、媒体关注对审计费用的影响,选取2016—2018年度上市公司数据进行实证研究,通过多元回归模型检验二者关系,发现上市公司商誉金额、媒体关注与审计费用均呈显著正相关关系;媒体关注度高且有大额商誉的上市公司与审计费用正相关关系更为显著。

In recent years,with the growing goodwill of listed companies in merger and acquisition,news on goodwill impairments frequently appear in newspapers.To this end,this paper makes an empirical study on the eff ect of mount of goodwill,media coverage on audit fees by select data of listed companies from 2016 to 2018,and tests the infl uence through the multivariate regression model.It is found that the goodwill value of listed companies and media attention are in signifi cant positive correlation with audit fees,and that the listed companies with high media attention and large amount of goodwill show more signifi cant positive correlation with audit fees.