CAJ | 학술논문

以2008—2011年我国A股上市公司作为观测样本，采用主成分分析法和Heckman两阶段模型，考察制度环境、媒体监督对审计质量的影响。研究发现，制度环境较好的地区审计质量较高，媒体监督有助于提高审计质量，特别是媒体的负面报道对提高审计质量有较强的治理效应，媒体监督可以弥补我国制度环境发展不平衡造成的审计质量的差异，即制度环境水平越低，媒体监督对提高审计质量的治理效应越显著。
이2008—2011년아국A고상시공사작위관측양본，채용주성분분석법화Heckman량계단모형，고찰제도배경、매체감독대심계질량적영향。연구발현，제도배경교호적지구심계질량교고，매체감독유조우제고심계질량，특별시매체적부면보도대제고심계질량유교강적치리효응，매체감독가이미보아국제도배경발전불평형조성적심계질량적차이，즉제도배경수평월저，매체감독대제고심계질량적치리효응월현저。
With samples of listed companies in A stock market from 2008 to 2011 and through the use of principal compo- nent analysis and Heckman sample selection model, this paper examines whether and how institutional environment and media supervision affect the auditing quality. The study indicates that auditing quality is high in areas of better institutional environ- ment, and media supervision, especially negative media exposure, can strongly promote the improvement of auditing quality. It is also found that media supervision can make up for the differences in auditing quality caused by unbalanced development of institutional environment. That is to say, the lower the level of institutional environment is, the more significant is the effect that media supervision has on the improvement of auditing quality.