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近年来,网络舆情已经成为情报学、传播学等领域研究的热点主题,新媒体是推动网络舆情出现的主要力量.新媒体舆情的形成、演化、预警、治理策略的研究较多,但是新媒体信息对特定行业人群信息决策行为的作用机理及其影响程度的研究较少.本文以新浪微博为例,利用Probit、Ordered Probit等回归模型实证分析了新媒体形成的网络舆情对审计意见决策的影响及其作用机理,以期了解和掌握新媒体对特定行业人群信息决策行为的影响,为新媒体治理和监管提供借鉴和支持.研究结果表明,审计师同时关注了新媒体发布的原创信息和转载的已有信息;新媒体发布和传播的公司负面信息越多,审计师越有可能对上市公司的年报出具非标准审计意见;新媒体负面信息缩短了公司违规被监管部门处罚的时间期限,在一定程度上增加了审计师面临的诉讼风险预期.
In recent years, internet public opinion has become a hot topic in the fields of information science and communication science, etc. New media is the main force to promote the emergence of online public opinion.New media has a lot of research on the formation, evolution, early warning and governance strategies of public opinion, but new media However, there are few researches on the mechanism and impact extent of information on decision-making behavior of population in specific industries.This paper takes Sina Weibo as an example, and uses the regression model of Probit and Ordered Probit to empirically analyze the influence of the network public opinion formed by new media on decision-making of audit opinion Influence and its mechanism of action in order to understand and grasp the impact of new media on information decision-making behavior of specific industries and to provide reference and support for new media governance and regulation.The results show that the auditors also pay attention to the original information released by new media and reprint Of the existing information; new media release and dissemination of the company the more negative information, auditors are more likely to issue annual reports of listed companies issued a non-standard audit opinion; new media negative information shorten the company’s regulatory violations by the regulatory deadline for the time, To a certain extent, it increases the litigation risk expectation faced by auditors.