媒体治理对注册会计师收费的影响机理研究

受众并非被动地接纳媒体信息，而是依据情况分析和利用媒体信息，重构自我认知。显然，作为媒体信息使用者的审计师，其认知重构必然会受到媒体的影响。本文基于2005－2010年A股上市公司数据，从事务所声誉、公司治理和产权性质三个视角，研究了审计师利用媒体的约束机制。研究发现：十大事务所对媒体报道反应更加强烈，从而提出更高的收费溢价；媒体关注会弱化股权制衡的审计收费溢价效应；审计师对国有企业的媒体关注提出更高风险溢价。研究结果表明，媒体通过外部审计机制发挥了治理效应，且该效应受到事务所声誉、股权制衡和企业产权性质的影响。

On the Factors that Influence How Auditors Use the Media Reports

Rather than accepting the media information passively, recipients will also consider specific situations actively and form their own opinions.As part of the recipients, auditors’opinions will also be affected by many factors.Using the Chi-nese stock A market data in the years of 2005-2010, this paper investigates the media influence on the relationship between the audit fee and the accounting firms’scale, enterprises’ownership and equity restriction.The findings include the following:The big ten accounting firms are more sensitive to the media report and thus ask for more audit fee;auditors ask for higher risk premium for the media attention on the state-owned enterprises and the media attention and equity restriction can substitute for each other during audit pricing.Media attention has played the role of corporate governance through audit mechanism.The pa-per not only provides the evidence that influences audit judgment but also reveals the unique trait of auditors with regard to the utilization of media information.