The Impact of Media Reports on the Audit Quality of Listed Manufacturing Companies

作者：Qi Bai · 发表于：Asia Pacific Economic and Management Review · 年份：2025 · DOI：10.62177/apemr.v2i5.618 · 研究领域：Impact of AI and Big Data on Business and Society

This paper discusses the impact of media coverage on the audit quality of listed manufacturing companies. The study found that negative media reports significantly improve audit quality by increasing audit failure cost, reducing information asymmetry and strengthening agenda setting. Although positive reports have a positive impact on audit quality, they are not significant. The policy-oriented report relies on the official background and authority to effectively improve the audit quality. Although the market-oriented report is under the pressure of survival, it still improves the audit quality through information screening and public opinion supervision. It is suggested to strengthen media supervision, perfect government supervision and implement auditor reputation mechanism to further optimize audit quality.