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Research on Reputation Evaluation of Accounting Firms from the Perspective of Internet Public Opinion —Multi-Case Analysis Based on Hot Events

Datos Bibliográficos

ID22010443
AutoresYantong Liu (0009-0003-5880-0190, Linyi University, autor de correspondencia)
Año2022
Volumen12
Número08
Páginas402-414
Fecha de publicación2022-01-01
Peer ReviewedSí
Open AccessSí
TipoARTICLE
RevistaAdvances in Applied Sociology (JOURNAL)
Identificadores de la revistaISSN: 2165-4328 • E-ISSN: 2165-4336
EditorialScientific Research Publishing, Inc. (PUBLISHER)
DOI10.4236/aasoci.2022.128032
OpenAlexW4293659689
IdiomaEN
Referencias citadas5

There are few studies on using external informal governance to improve the reputation of accounting firms, and no studies have been conducted to evaluate the reputation of accounting firms from the perspective of online public opinion. In this paper, the method of constructing model is used to analyze the influence of public opinion on the reputation of accounting firms. Therefore, from the perspective of network public opinion, based on the PSR model, this paper constructs indicators such as the pressure of network public opinion on accounting firms, the state after pressure, and the reaction of the market and CSRC to events. The study finds that negative online public opinion will change an accounting firm’s reputation indicators. Still, the timely response and high transparency of accounting firms and CSRC will effectively weaken the negative online public opinion

Audit · Business · Corporate governance · Political science · Public accounting · Public opinion · Public relations · Reputation · The Internet · Auditing, Earnings Management, Governance · Corporate Identity and Reputation · Digital Marketing and Social Media · Law · Accounting · Finance

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