With A-share non-financial listed companies from 2011 to 2022 as research samples,the two-way fixed-effect model is used to analyze the relationship between executive change and audit fees,and media attention is used as a moderating variable to explore the influence of media attention on the relationship between the two.The empirical results show that there is a positive correlation between executive change and audit cost,and media attention has an enhanced effect on the relationship between executive change and audit cost.Compared with enterprises with small value,state-owned enterprises and enterprises with small capital occupied by major shareholders,the positive correlation between senior management change and audit fees is more significant in non-state-owned enterprises,enterprises with large enterprise value and enterprises with large capital occupied by major shareholders.It is suggested that we should improve the quality of internal control,maintain the independence of audit work,and strengthen the supervision of functional departments.
国家科技期刊平台
NSTL
万方数据
维普
