Do Auditors Respond to Media Coverage? Evidence from China

2018 ◽  
Vol 32 (3) ◽  
pp. 169-194 ◽  
Author(s):  
Stephen X. Gong ◽  
Ferdinand A. Gul ◽  
Liwei Shan
Keyword(s):  
News Media ◽  
Media Coverage ◽  
News Coverage ◽  
Positive Association ◽  
Audit Fees ◽  
Good News ◽  
High Coverage ◽  
Listed Firms ◽  
Financial News ◽  
Using Data

SYNOPSIS This paper examines whether news coverage of client firms is associated with their audit fees. Using data from China listed firms during 2004–2013, we find that high coverage client firms are on average charged higher audit fees, irrespective of the media tone. This positive association is stronger for large auditors than for small auditors, and for bad news than for good news. The main results hold for both state-owned enterprises (SOEs) and non-SOEs, and for both politically connected and non-connected firms. The results are robust after controlling for the effects of information asymmetry, auditor choice, internal corporate governance, and alternative measurements of the key variables. Overall, our evidence is supportive of the view that auditors assess high coverage clients as higher risk audits requiring greater audit efforts. We conclude that the financial news media plays a disciplining role in China through its potential to trigger reputational sanctions and regulatory action.

scholarly journals Media And Cultural Heritage

2015 ◽  
Vol 1 (1) ◽  
Author(s):  
Inge Hutagalung
Keyword(s):  
Cultural Heritage ◽  
News Media ◽  
Agenda Setting ◽  
Media Coverage ◽  
News Coverage ◽  
Good News ◽  
Media Report ◽  
Amplifying Effect ◽  
The Media ◽  
Setting Theory

In general, media coverage can have a strong influence on the reputation of a cultural heritage. Media coverage often has an effect on a cultural heritage’s reputation when ‘good’ or ‘bad’ news is reported.This amplifying effect has often been studied through the lens of agenda setting theory. The hypothesis behind the theory is that the frequency with the media report on an issue determines that issues’ salience in the minds of the general public. In other words, the media may not be successful often time in telling people what to think, but it is stunningly successful in telling its readers what to think about. The news media ‘set’ the public agenda.Since people cannot possibly attend no to every little detail about the cultural heritage around them, setting in communication is important because it helps shape the perspectives through which people see all cultural heritage in the world.In generating good news coverage about a cultural heritage, communicating with the media is one of important activities that should be maintained between communication professionals (in cultural heritage) with journalists. Keywords: media coverage, agenda setting, framing news

How does beauty shape political television news? The effect of Israeli politicians’ facial attractiveness on the tone of their news coverage

Journalism ◽  
2017 ◽  
Vol 20 (10) ◽  
pp. 1397-1414 ◽  
Author(s):  
Dana Markowitz-Elfassi ◽  
Yariv Tsfati
Keyword(s):  
News Media ◽  
Media Coverage ◽  
Television News ◽  
News Coverage ◽  
Personal Characteristics ◽  
Positive Association ◽  
Facial Attractiveness ◽  
Political Consultants ◽  
Unit Increase ◽  
The Public Sphere

Media coverage plays an important role in the political career of politicians. The news media attention that politicians receive depends not only on political and socio-demographic variables, but also on their communication skills and personal characteristics such as physical appearance. This study explores the effect of facial attractiveness on the tone of the televised news coverage of Israeli parliament members. Results demonstrate a positive association between facial attractiveness and the overall coverage. In addition, each unit increase on the attractiveness scale was associated with an increase of 34 percent in the expected number of favorable appearances on TV news, but this association was slightly above the accepted 0.05 criterion for hypothesis testing. There was no significant effect of facial attractiveness on unfavorable or neutral coverage. These findings are interpreted. Implications for journalistic practices, political consultants, and access to the public sphere are discussed.

Issue ownership as a determinant of political parties’ media coverage

2018 ◽  
Vol 43 (1) ◽  
pp. 25-45 ◽  
Author(s):  
Kirsten Van Camp
Keyword(s):  
Content Analysis ◽  
Political Parties ◽  
News Media ◽  
Media Coverage ◽  
Television News ◽  
News Coverage ◽  
Good News ◽  
Issue Ownership ◽  
News Sources ◽  
Source Of Information

Abstract For many citizens, news media are the most important source of information about relevant political topics and actors. As a consequence, it is crucial to investigate who gains media coverage and why. Leaning on two classic news sourcing criteria, suitability and availability, we claim that issue owners can be seen as good news sources. By combining a content analysis of television news with data collected through a journalist survey, we investigate whether issue ownership is a determinant of political parties’ news coverage. Results confirm that issue ownership is a predictor of parties’ news coverage, even when controlling for ministerial competences.

CEO and CFO Equity Incentives and the Pricing of Audit Services

2013 ◽  
Vol 33 (2) ◽  
pp. 1-25 ◽  
Author(s):  
B. Anthony Billings ◽  
Xinghua Gao ◽  
Yonghong Jia
Keyword(s):  
Positive Association ◽  
Audit Fees ◽  
Internal Controls ◽  
Audit Risk ◽  
Pricing Decisions ◽  
Equity Incentives ◽  
Accounting Scandals ◽  
Using Data ◽  
Distinctive Role

SUMMARY: The alleged perverse role of managerial incentives in accounting scandals, and the distinctive role of auditors in identifying and intervening in attempted earnings manipulation, highlight the importance of explicitly considering executive incentive plans by auditors in the auditing process. By empirically testing auditors' responses to CEO/CFO equity incentives in planning and pricing decisions using data from 2002 through 2009, we document compelling evidence that CFO equity incentives are positively associated with audit fees and CEO equity incentives are not statistically related to audit fees, suggesting that auditors perceive heightened audit risk associated with CFO equity incentives. Our further analyses reveal that the positive association between CFO equity incentives and audit fees is more pronounced in firms with weak internal controls, indicating heightened risk associated with CFO equity incentives in this setting perceived by auditors. JEL Classifications: G30, G34, M42, M52.

Welcome to the Party

2018 ◽  
Author(s):  
Khadijah Costley White
Keyword(s):  
Social Movement ◽  
Political Communication ◽  
News Media ◽  
Media Coverage ◽  
News Coverage ◽  
Tea Party ◽  
Audience Appeal

This chapter lays out the Tea Party’s history as a mass-mediated construction in the context of journalism, political communication, and social movement studies. It argues that the news coverage of the Tea Party primarily chronicled its meaning, appeal, motivations, influence, and circulation—an emphasis on its persona more than its policies. In particular, the news media tracked the Tea Party as a brand, highlighting its profits, marketability, brand leaders, and audience appeal. The Tea Party became a brand through news media coverage; in defining it as a brand, the Tea Party was a story, message, and cognitive shortcut that built a lasting relationship with citizen-consumers through strong emotional connections, self-expression, consumption, and differentiation.

Looking over the channel: The balance of media coverage about the “refugee crisis” in Germany and the UK

2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Marcus Maurer ◽  
Jörg Haßler ◽  
Simon Kruschinski ◽  
Pablo Jost
Keyword(s):  
News Media ◽  
Media Coverage ◽  
Television News ◽  
News Coverage ◽  
Value Theory ◽  
Political Elites ◽  
Refugee Crisis ◽  
British Government ◽  
News Value ◽  
The Uk

Abstract This study compares the balance of newspaper and television news coverage about migration in two countries that were differently affected by the so-called “refugee crisis” in 2015 in terms of the geopolitical involvement and numbers of migrants being admitted. Based on a broad consensus among political elites, Germany left its borders open and received about one million migrants mainly from Syria during 2015. In contrast, the conservative British government was heavily attacked by oppositional parties for closing Britain’s borders and, thus, restricting immigration. These different initial situations led to remarkable differences between the news coverage in both countries. In line with news value theory, German media outlets reported much more on migration than did their British counterparts. In line with indexing theory, German news coverage consonantly reflected the consensual view of German political elites, while British news media reported along their general editorial lines.

scholarly journals An examination of linkages between corporate social responsibility and firm performance: Evidence from Moroccan listed firms

2021 ◽  
pp. 636-646
Author(s):  
Souhaila Kammoun ◽  
Youssra Ben Romdhane ◽  
Sahar Loukil ◽  
Abdelmajid Ibenrissoul
Keyword(s):  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Positive Association ◽  
Social Enterprises ◽  
Listed Firms ◽  
Managerial Implications ◽  
Using Data ◽  
Set Up ◽  
Corporate Social

This article analyzes the complexity of the linkages between corporate social responsibility (CSR) and firm performance in Morocco and to decompose this complexity through a bidirectional sense of causality. Using data surveyed from 74 Moroccan listed firms, we conduct an econometric modeling to measure this relationship bilaterally and to investigate the underlying factors behind this association. The empirical study proves the existence of a positive association between CSR and firm performance in both directions in the Moroccan context and suggests that the more social enterprises are, the more they achieve better financial results. The mutual linkage between social and financial aspects allows us to draw some managerial implications and set up further research directions.

scholarly journals Analysis of News Coverage of Kashmir Crisis by Global News Channels After the Abolition of Article 370

2021 ◽  
Vol Volume 5 (1) ◽  
pp. 215-227
Author(s):  
Taufiq Ahmad ◽  
Saba Sultana ◽  
Ayesha Riaz
Keyword(s):  
News Media ◽  
Media Coverage ◽  
News Coverage ◽  
Empirical Work ◽  
Time Frame ◽  
Online News ◽  
Al Jazeera ◽  
Government Leader ◽  
The Difference ◽  
Insight Into

This study analyzes the Kashmir conflict by little empirical work on Kashmir News after the abolition of Article 370. The purpose here is to identify the nature of news coverage by the global news media. For this purpose, 193 new stories were selected which were appeared at the web sources of three global news channels BBC, CNN, Aljazeera. This study primarily focusses on Content analysis of how CNN, BBC and AL JAZEERA designed Kashmir in their online news broadcasting with time frame of from 5 August to 30 September 2019 soon after the revocation of Article 370 while determining the difference in storytelling and the search for stories of information about Kashmir. By using an original coding program that extract on the coverage of Kashmir conflict, media effects and agenda-setting theories, the analysis is found that AL JAZEERA has heavily relied on episodic coverage and focued on international condemnation frame in its coverage than CNN which heavily focused on the Human-interest frame as well as BBC relied on the responsibility frame in its coverage related Kashmir. The study investigates the sources of the stories where AL JAZEERA cited government leader and official statements; CNN added journalists’ views whereas BBC heavily relied on their correspondents’ version. However, the investigation provides the insight into the worldwide media coverage of the issue and their view

scholarly journals Aggression and Older Adults: News Media Coverage across Care Settings and Relationships

2020 ◽  
pp. 1-12 ◽  
Author(s):  
Laura M. Funk ◽  
Rachel V. Herron ◽  
Dale Spencer ◽  
Starr Lee Thomas
Keyword(s):  
Older Adults ◽  
News Media ◽  
Media Coverage ◽  
English Language ◽  
Frame Analysis ◽  
News Coverage ◽  
News Reporting ◽  
Policy Responses

ABSTRACT Systematic, in-depth exploration of news media coverage of aggression and older adults remains sparse, with little attention to how and why particular frames manifest in coverage across differing settings and relationships. Frame analysis was used to analyze 141 English-language Canadian news media articles published between 2008 and 2019. Existing coverage tended towards stigmatizing, fear-inducing, and biomedical framings of aggression, yet also reflected and reinforced ambiguity, most notably around key differences between settings and relations of care. Mainstream news coverage reflects tensions in public understandings of aggression and older adults (e.g., as a medical or criminal issue), reinforced in particular ways because of the nature of news reporting. More nuanced coverage would advance understanding of differences among settings, relationships, and types of actions, and of the need for multifaceted prevention and policy responses based on these differences.

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