The Empirical Research Of Effect Of Media On The Quality Of Accounting Information

In recent years, with the development of information technology, the spreading of the network and the popularization of electronic intelligent terminal, the media begins to transcend the limitations of time and space, and be more and more in our life. And it attracts more and more attention by the academic circles and practice circles. Especially in our country, the capital market is still in the process of perfecting and the symmetric information brings a series of problems, so media is very important as the "fourth rights". On the one hand, media reports can constraints the behavior of the company through the reputation mechanism and contribute to the corporate governance. On the other hand, they make pressure double and force the company tamper the financial information. So, whether the media can exercise the positive effect on the accounting quality or not? Previous research was based on the newspaper media, and this paper is based on both newspaper media and the Internet media. We try to find the effect. And we try to analysis the nature of the enterprise and the audit quality’s influence on the last effect.This paper, based on the sample of A-share listed companies from 20011 to 2013, make a research on the effect of the media to according information quality, This paper obtained dates by the manual collection of the newspaper media, and the network media. The result of this research finding: firstly, negative information, newspaper and network media disclosure was good to the accounting information. Secondly, information disclosure was helpful to improve the quality of accounting information. Thirdly, if the company was state-owned, the effect would be reduced. Forth, audit quality had nothing to do with the relationship.