IDEAS home Printed from https://ideas.repec.org/a/taf/raaexx/v32y2025i3p497-511.html
   My bibliography  Save this article

Does social media attention influence audit reporting conservatism? Evidence from China

Author

Listed:
  • Wenhuan Liu
  • Yuxin Wang
  • Bin Li

Abstract

Based on stock forum data of companies listed on the Shanghai and Shenzhen Stock Exchanges from 2009 to 2021, we examine whether and how companies’ social media attention affects audit reporting conservatism. We find that companies’ social media attention is positively related to audit reporting conservatism, and this positive association is more pronounced when auditors are geographically distant from their clients. Furthermore, we observe that the effect of social media attention on audit reporting conservatism is stronger for clients with lower information transparency, lower internal control quality, and higher client importance.

Suggested Citation

  • Wenhuan Liu & Yuxin Wang & Bin Li, 2025. "Does social media attention influence audit reporting conservatism? Evidence from China," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 32(3), pages 497-511, May.
    • Handle: RePEc:taf:raaexx:v:32:y:2025:i:3:p:497-511
    DOI: 10.1080/16081625.2024.2361665
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/16081625.2024.2361665
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/16081625.2024.2361665?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:raaexx:v:32:y:2025:i:3:p:497-511. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/raae20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.