媒体负面报道对关键审计事项披露的影响研究——以新浪微博为例

Research on the Impact of Negative Media Coverage on Disclosure of Key Audit Matters:Evidence from Weibo

以新浪微博和我国A股上市公司2017—2019年数据为基础,研究了媒体负面报道对审计师披露关键审计事项行为的影响及其机制。研究表明:公司的媒体负面报道数越多,审计师披露的关键审计事项越充分,且与非国企相比,该影响在国企中更显著;媒体负面报道能够通过加大审计师感知到的风险提高关键审计事项披露的充分性;微博负面报道的转发数、点赞数、评论数会提高关键审计事项披露的充分性;关键审计事项披露越充分,公司盈余管理程度越低。研究说明审计师能够识别出媒体负面报道隐含的风险信息,并据此调整关键审计事项的披露,同时,也说明媒体报道可以通过影响审计师对关键审计事项的披露来提高审计报告的信息含量,审计报告改革的初衷得到实现。

Based on data from Weibo and A-share listed companies in China from 2017 to 2019,this paper studies the influence and mechanism of negative media coverage on auditors disclosure of key audit matters.The research shows that the more negative media coverage a company faces,the more fully the key audit matters disclosed by auditors,and compared with non-state-owned enterprises,the impact is more significant in state-owned enterprises.Negative media coverage can enable auditors to disclose more fully key audit matters by increasing the perceived risks.The fuller disclosure of key audit matters,the lower the earnings management degree of the company.The number of reposts,likes and comments of negative media coverage may increase the adequacy of the disclosure of key audit matters.The research shows that auditors can identify the potential risk information implied by negative media coverage and adjust the disclosure of key audit matters accordingly,at the same time,also shows that media coverage can increase the information content of audit reports by influencing the adequacy of auditors disclosure of key audit matters,and the original intention of audit report reform has been realized.