媒体负面报道、内部控制与审计费用的相关性

Relevance between Negative Media Report, Internal Control and Audit Fee

基于我国A股上市公司2011—2019年的财务数据,研究媒体负面报道、内部控制与审计收费之间的相关性。结果表明媒体负面报道越多,审计师收取的审计费用就越高;高法律环境下审计师由于负面报道收取更高的审计费用,而在低法律环境下二者关系并不显著;对内部控制越薄弱的企业,审计师会收取更多审计费用;内部控制对媒体负面报道与审计费用正向关系起到部分中介效应。

Based on the financial data of A-share listed companies in China from 2011 to 2019,the authors study the correlation between negative media reports,internal control and audit fees.The results show that the more negative media reports,the higher the audit fees charged by auditors.Further research finds that auditors charge higher audit fees for negative reports in high legal environments,while the relationship is not obvious in low legal environments;the weaker the internal control of enterprises,auditors charge more audit fees;internal control partially mediates the positive relationship between negative media reports and audit fees.