TITLE:
Research on Reputation Evaluation of Accounting Firms from the Perspective of Internet Public Opinion —Multi-Case Analysis Based on Hot Events
AUTHORS:
Yantong Liu
KEYWORDS:
Online Public Opinion, Public Opinion Monitoring, Accounting Firm Reputation, Evaluation Index System
JOURNAL NAME:
Advances in Applied Sociology,
Vol.12 No.8,
August
31,
2022
ABSTRACT: 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.