大眾媒體負面重大新聞事件對會計師審計品質之影響

The Role of the Media in Corporate Governance: Do the Media Influence Audit Quality?

為了探討大眾媒體在會計師審計品質扮演之角色，本研究檢視2018 年財務報表公告後，大眾媒體負面重大新聞事件對會計師審計品質之影響。2019 年共1,652 筆觀察值，其中包含了61 筆公司屬於曾經發生負面重大新聞之查核會計師所查核。本研究發現公司的查核會計師屬於曾經發生負面重大新聞事件之查核會計師時，審計品質顯著提升，此結果在透過多項敏感性測試皆獲得一致性結論。因此，本研究認為大眾媒體關注會影響審計品質，並且強化公司治理效果。

To explore the role of mass media in the audit quality, this study examines the impact of negative breaking news in the mass media on the audit quality after the 2018 financial statement announcement. Total are 1,652 observations in 2019. Within these, 61 companies were audited by the auditor with breaking bad news. The study investigates and shows that audit quality has significant improvement for the firms audited by the auditors previously with negative breaking news. These results are robust in several sensitivity tests. Thus, this research supports that the attention of mass media has an impact on audit quality and strengthens the corporate governance effect.