Abstract: Rather than accepting the media information passively, recipients will also consider specific situations actively and form their own opinions. As part of the recipients, the reformation of auditors’ opinions will also be affected by many factors. Based on the Chinese stock A market data during year 2005-2010, this paper investigated the media influence on the audit’s decision from the perspective of audit fee which included accounting firms’ scale, enterprise ownership and equity restriction. The authors find that the big ten accounting firms are more sensitive to the media report and thus they ask for higher audit fee. Auditors ask for higher risk premium for the media attention on the state-owned enterprises, and the influence of 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, and this effect is influenced by accounting firms’ reputation, enterprise restriction and the nature of property rights. The paper not only provides the evidences that influent audit judgment but also implies the unique trait of auditors facing media information.

摘要： 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。审计师作为媒体信息的使用者，其重构认知自我的过程会受到多种因素的影响，进而影响其决策。本文基于2005～2010年A股上市公司数据，从事务所声誉、股权制衡和产权性质等三个方面，以审计定价为研究视角探究媒体影响审计师决策的约束机制。研究发现：十大事务所对媒体关注反应更加强烈，提出更高的审计溢价；股权制衡与审计收费正相关，媒体关注则弱化了这一溢价效应；相对民营企业而言，审计师对高媒体关注的国有企业提出更高审计溢价。研究结果表明，媒体通过外部审计机制发挥了公司治理效应，且该效应受到事务所声誉、审计客户股权制衡程度和产权性质的影响。本研究的意义在于提供了媒体影响审计收费的实证证据，揭示了媒体影响审计师决策的约束机制。