The Research on the Relationship between Media Supervision, Internal Audit Effectiveness and Enterprise Value

Qian Jia, Yifan Wang


This paper takes the data of listed companies in Shenzhen Stock Market in 2016-2018 as a sample, studies the relationship between internal audit and enterprise value, and further analyses the moderating role of media attention in it. Through research, it is found that the internal audit quality of enterprises has a positive correlation with the value of enterprise value. When media attention is used as a moderator, the higher the degree of attention, the stronger the positive correlation between internal audit and corporate value.


media supervision; internal audit; audit quality; enterprise value


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