本文研究媒体负面报道对审计收费的影响,并进一步探讨这种影响的实现路径。利用2001-2009年我国A股主板上市公司的数据研究发现,公司面临的媒体负面报道越多,审计收费越高。进一步分析发现,会计方面的媒体负面报道和首次媒体负面报道会引起审计师提高审计收费,然而这些影响均只存在于高诉讼风险的环境下。此外,本文还发现,无论是高风险阶段还是低风险阶段,媒体负面报道都会使公司容易受到监管部门的行政处罚。本文可能表明,在转型经济中,媒体对审计行为的治理作用可能需通过法律环境的改善来实现。The paperstudies the effect of negative press coverage on audit fee,and further explores the path to achieve this effect.Employing China's A shares mainboard data from 2001 to 2009,we find that the more negative press coverage companies encounter,the higher audit fee auditors charge.Further analysises express that negative press coverage in accounting and first- reported negative press coverage brings about higher audit fees charged by auditors while that only occurs in the high litigation risk period.In addition,whether during the low or high litigation risk period,negative press coverage will bring companies regulatory sanctions more likely.The paper suggests that governance role of the media in audit may be achieved by improving legal environment in transition economy.国家自然科学基金海外及港澳学者合作研究基金项目(71328201); 面上项目(71172206)的中期成果之
