本文選題：制度環(huán)境 + 媒體監(jiān)督��； 參考：《湖南大學(xué)》2015年碩士論文

【摘要】：一直以來,對審計質(zhì)量的研究都是學(xué)術(shù)界的重點、熱點問題,低質(zhì)量的審計報告會損害資本市場中各個參與者的利益,甚至?xí)种莆覈Y本市場的良好發(fā)展,所以審計理論界和實務(wù)界關(guān)注的焦點大多是如何提高對上市公司的審計質(zhì)量。我國正處在經(jīng)濟轉(zhuǎn)型時期,各地區(qū)的制度環(huán)境發(fā)展程度存在差異,當制度環(huán)境還不完善的情況下,政府對資源配置以及市場干預(yù)的作用仍很顯著,審計作為一項資本市場中的關(guān)鍵制度安排,其質(zhì)量的高低在一定程度上主要依靠制度環(huán)境的好壞。媒體監(jiān)督對上市公司的新聞報道是監(jiān)管治理資本市場的有力保障,媒體作為“第四方監(jiān)督權(quán)利”資本市場上的守望者,它可以降低委托代理的成本、緩解信息不對稱,通過新聞報道能夠形成資本市場上的輿論焦點壓力,對資本市場上的違法違規(guī)行為進行警示,對審計質(zhì)量的提高也會有顯著的作用。本文首先采用尋租理論、制度理論、信息不對稱理論和委托代理理論作為理論基礎(chǔ),從理論上剖析了制度環(huán)境、媒體監(jiān)督和審計質(zhì)量三者之間的關(guān)系;然后具體以2008-2011年我國A股上市公司作為觀測樣本,采用主成分分析法和Heckman兩階段模型,通過構(gòu)造多元線性回歸模型考察了制度環(huán)境、媒體監(jiān)督以及二者之間的相互關(guān)系對審計質(zhì)量的影響。實證研究結(jié)果表明:(1)制度環(huán)境對審計質(zhì)量有影響,并且制度環(huán)境越好,審計質(zhì)量越高;(2)媒體監(jiān)督有助于提高審計質(zhì)量,且媒體對上市公司負面報道信息越多,審計質(zhì)量越高;(3)在制度環(huán)境還不完善的地區(qū),新聞媒體對審計質(zhì)量的監(jiān)督治理作用更為顯著。因此要促進資本市場的發(fā)展,就需要我國加快各地區(qū)市場化的進程,促進各地區(qū)的制度環(huán)境平衡發(fā)展,同時還要加強媒體監(jiān)督對資本市場的治理力度。
[Abstract]:All along, the research on audit quality is the focus of academic circles, hot issues, low quality audit reports will harm the interests of each participant in the capital market, and even inhibit the good development of the capital market in China. So the focus of audit theory and practice is how to improve the audit quality of listed companies. Our country is in the period of economic transition, and there are differences in the degree of development of the institutional environment in different regions. When the institutional environment is not perfect, the role of the government in the allocation of resources and market intervention is still very significant. As a key institutional arrangement in the capital market, the quality of audit mainly depends on the quality of the institutional environment. The news report of the media supervision to the listed company is the powerful guarantee to supervise and govern the capital market. As the watchman in the capital market of "the fourth party's supervisory right", the media can reduce the cost of entrustment and agent and ease the asymmetry of information. News reports can form the pressure of public opinion focus on the capital market, warn the illegal and illegal behavior in the capital market, and also play a significant role in improving the audit quality. Based on the theory of rent-seeking theory, institutional theory, asymmetric information theory and principal-agent theory, this paper theoretically analyzes the relationship among institutional environment, media supervision and audit quality. Then, taking China A-share listed companies as the observation sample from 2008 to 2011, using principal component analysis and Heckman two-stage model, this paper investigates the institutional environment by constructing multiple linear regression models. The influence of media supervision and the relationship between them on audit quality. The empirical results show that: (1) the institutional environment has an impact on the audit quality, and the better the institutional environment, the higher the audit quality; (2) Media supervision helps to improve the audit quality, and the media has more negative information about listed companies. The higher the audit quality is, the higher the audit quality is. (3) in the areas where the system environment is not perfect, the supervision and governance of audit quality by the news media is more significant. Therefore, in order to promote the development of capital market, it is necessary for our country to speed up the process of regional marketization, to promote the balanced development of the institutional environment of each region, and to strengthen the management of the capital market under the supervision of the media.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：G206;F239.4

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