本文關(guān)鍵詞：媒體監(jiān)督對(duì)審計(jì)費(fèi)用影響的實(shí)證研究　出處：《廈門大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：審計(jì)費(fèi)用一直以來(lái)都是財(cái)務(wù)學(xué)界研究的熱點(diǎn)問題,從公司特征、事務(wù)所特征,到公司治理等風(fēng)險(xiǎn)因素,再到外部環(huán)境,影響審計(jì)費(fèi)用的因素多種多樣,而目前對(duì)外部環(huán)境因素對(duì)審計(jì)費(fèi)用影響的研究多考慮法律法規(guī)、政府監(jiān)管等正式的外部環(huán)境機(jī)制,是否存在其他非正式外部環(huán)境機(jī)制也會(huì)對(duì)審計(jì)費(fèi)用產(chǎn)生影響?近年來(lái),媒體作為法律制度以外的非正式外部環(huán)境因素,其所起到的監(jiān)督作用逐漸受到關(guān)注。 本文以2009—2012年我國(guó)A股上市公司作為研究樣本,從媒體監(jiān)督這一非正式外部環(huán)境機(jī)制著手,探討其對(duì)審計(jì)費(fèi)用的影響,并進(jìn)一步考察了公司性質(zhì)、事務(wù)所類型、審計(jì)意見類型對(duì)媒體監(jiān)督作用效果的影響。研究發(fā)現(xiàn)：(1)來(lái)自媒體的負(fù)面報(bào)道會(huì)促使會(huì)計(jì)師事務(wù)所提高審計(jì)費(fèi)用；(2)媒體監(jiān)督對(duì)審計(jì)費(fèi)用的影響效果在不同性質(zhì)的企業(yè)中沒有顯著差異；(3)國(guó)際“四大”會(huì)計(jì)師事務(wù)所并不會(huì)增強(qiáng)媒體對(duì)審計(jì)費(fèi)用產(chǎn)生作用的效果；(4)前一期非標(biāo)準(zhǔn)的審計(jì)意見因?yàn)閭鬟f風(fēng)險(xiǎn)信息直接增加審計(jì)費(fèi)用,并且風(fēng)險(xiǎn)信息直接在審計(jì)費(fèi)用中充分體現(xiàn),不會(huì)影響媒體監(jiān)督對(duì)審計(jì)費(fèi)用的作用效果；當(dāng)期非標(biāo)準(zhǔn)的審計(jì)意見通過增加審計(jì)成本直接影響審計(jì)費(fèi)用的同時(shí),還通過增強(qiáng)媒體監(jiān)督對(duì)審計(jì)費(fèi)用的作用效果產(chǎn)生影響,即在當(dāng)期被出具非標(biāo)準(zhǔn)審計(jì)意見的公司中,媒體負(fù)面報(bào)道對(duì)審計(jì)費(fèi)用的影響更加明顯。本文嘗試從媒體這一非正式外部環(huán)境的角度提出對(duì)審計(jì)費(fèi)用的新解釋,并考察其他因素的不同影響效果,這有助于進(jìn)一步理解審計(jì)費(fèi)用的影響機(jī)制和媒體監(jiān)督的作用效果。
[Abstract]:Audit cost has always been a hot issue in the field of finance, from the characteristics of companies, firm characteristics, corporate governance and other risk factors, and then to the external environment, the factors that affect audit costs are various. However, the current research on the impact of external environmental factors on audit costs considers more laws and regulations, government supervision and other formal external environmental mechanisms, whether there are other informal external environmental mechanisms will also have an impact on audit costs. In recent years, the media, as an informal external environmental factor outside the legal system, has attracted more and more attention. In this paper, A share listed companies in China from 2009-2012 as a sample, from the media supervision, an informal external environment mechanism, to explore its impact on audit costs. Furthermore, the influence of the nature of the company, the type of the firm, the type of audit opinion on the effect of media supervision is investigated. It is found that the negative report from the media will urge the accounting firm to increase the audit cost. 2) there is no significant difference in the effect of media supervision on audit cost in different enterprises; 3) the international "big four" accounting firms will not enhance the effect of the media on audit fees; (4) the previous non-standard audit opinion directly increases the audit cost because of transmitting the risk information, and the risk information is fully reflected in the audit cost, which will not affect the effect of the media supervision on the audit cost; The current non-standard audit opinion directly affects the audit cost by increasing the audit cost, and also influences the effect of the audit cost by strengthening the media supervision. That is, in the current issue of non-standard audit opinion of the company, the media negative report on the audit costs is more obvious. This paper tries to put forward a new explanation of audit costs from the perspective of the informal external environment of the media. It is helpful to understand the influence mechanism of audit fee and the effect of media supervision.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：G206;F239.2

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