媒体负面报道与审计收费：基于事务所组织形式变更的视角

肖志超; 张俊民

媒体负面报道与审计收费：基于事务所组织形式变更的视角

引用本文：肖志超，张俊民.媒体负面报道与审计收费：基于事务所组织形式变更的视角[J].财经理论与实践,2016,(6):74-80

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作者	单位
肖志超，张俊民	(天津财经大学商学院，天津300200)

中文摘要:事务所向特殊普通合伙制的转变，为研究审计师法律责任的增强对媒体治理作用的影响提供了现实样本。以公司层面的负面报道和审计收费数据进行研究发现，转制后，负面报道与审计费用和正向异常收费显著正相关，但在转制前均不显著；考虑事务所规模的差异后，发现对大型事务所，转制提高了负面报道与正向异常收费的相关性，但对小型事务所，审计收费和异常收费与负面报道的相关性在转制前后没有显著变化，表明审计师法律责任的强化是媒体发挥治理作用的重要路径。

中文关键词:媒体治理审计费用事务所组织形式

Media Coverage and Audit Fee: In the perspective of Auditors' Organizational Transformation

Abstract:The form transformation of Auditors to Special General Partnership provides an experiment to inspect how the legal liability could influence media effect on governance. Based on the firm level negative coverage, we find that after transformation, negative reports positively correlates with audit fees and positive abnormal fee, but not significant prior transformation; as we consider the difference in the auditors' size, we find this correlation only exists in the large auditors, and these results means the improvement of auditors' legal responsibility is a major mechanism of media governance.

keywords:media governance audit fee auditors' organizational form

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