中文摘要：

本文借鉴地理经济学理论研究中国上市公司所在地与当地证监部门的地理距离对公司发生会计错报的影响。本文发现上市公司与证监局之间的地理距离会正向地影响公司发生错报的概率。由于我国各地区媒介发展水平存在差异,本文还进一步研究了上市公司与证监局之间的地理距离对公司错报的影响是否会受到媒介环境的调节。本文发现,媒介环境会负向地调节上市公司与证监局之间的地理距离对公司错报的影响,这表明良好的媒介环境有利于上市公司与证监局之间的信息传递。本文还发现微弱的证据表明上市公司所在地与证监局之间的地理距离对公司错报的影响在中央控制的国有企业中较弱。本文的结论丰富和发展了地理经济学、传媒学以及会计信息质量领域的研究内容。

英文摘要：

This paper studies the effect of the distance between listed firms and the local CSRC on the accounting misstatement in China based on the theory of geography economics. This paper finds that this distance increases the propensity of corporate misreporting. Furthermore, we find that media environments compromise this effect, indicating that good media environment helps information transmitting between listed firms and the local CSRC. This paper also finds weak evidence that the effect of the distance between listed firms and local CSRC on accounting misstatement is weaker in central controlled SOEs. Our conclu- sions contribute the research on geography economics, media studies and accounting information quality.