中文摘要：

基于传播学的议程设置理论和审计学相关研究成果，本文提出了媒体报道影响审计师专业判断的具体路径，即媒体通过“认知模式”和“显著性模式”等议程设置功能影响审计师的信息占有和风险因素权重判断，这些影响在“策略假说”和“认知假说”机制作用下对审计师的专业判断和行为调整发挥作用。丈中运用2005-2010年A股上市公司数据，研究发现媒体关注会显著加强审计费用对盈余管理风险的正向敏感度。结果表明，媒体报道影响了审计师在定价契约谈判过程中的信息占有和盈余管理风险权重的判断，在“策略假说”和“认知假说”机制影响下，审计师更加关注盈余管理行为的风险，并最终将其反映在审计定价上。本研究不仅丰富了审计定价和媒体治理的相关文献，更重要在于其揭示并验证了媒体影响审计师专业判断的具体路径。

英文摘要：

Based on the media agenda setting and related audit theories, the specific mechanism about how the media coverage impacts auditor＇s risk identification is issued. During the audit pricing, media coverage affects the presence of information and priorities of risk factor using media ＂cognitive effects＂ and ＂issues salience＂. Then the change of information presence and risk factor salience makes auditor paying more attention to the risk raised by high media coverage. Finally, the premium fee is charged for the risk. In this paper, the media influence on the relationship between earning management and audit fee has been investigated using the Chinese stock A market data during year 2005-2010. The authors find earning management is positively correlated with annual audit fee, and media coverage can enlarge the positive correlation between earning management and fee. The issued mechanism has been tested by findings. The paper not only enriches audit pricing and media governance, but also implies the procedure that media impacts auditor behavior.