The Research on the Relationship between Media Supervision,Internal Audit Effectiveness and Enterprise Value
作者单位：Northwestern University Xi'an Foreign Studies University
会议日期：2020年
学科分类：120201[管理学-会计学] 050302[文学-传播学] 12[管理学] 02[经济学] 0202[经济学-应用经济学] 1202[管理学-工商管理] 1201[管理学-管理科学与工程(可授管理学、工学学位)] 05[文学] 020204[经济学-金融学（含∶保险学）] 0503[文学-新闻传播学]
基 金：sponsored by the Nature Science Foundation of China (Project No.17bjy032) Key project of scientific research fund of Xi’an International Studies University (Project No.16xwa04)
关 键 词：media supervision internal audit audit quality enterprise value
摘 要：This paper takes the data of listed companies in Shenzhen Stock Market in 2016-2018 as a sample,studies the relationship between internal audit and enterprise value,and further analyses the moderating role of media attention in *** research,it is found that the internal audit quality of enterprises has a positive correlation with the value of enterprise *** media attention is used as a moderator,the higher the degree of attention,the stronger the positive correlation between internal audit and corporate value.