Based on analyzing the different effects of different media reports on audit opinions and the role of signature auditor partners’ stability in the use of media reports, we find out that the more stable the partnership between signature auditors is, the more likely it is to weaken the impact of positive and biased reports on audit opinions and improve the utilization of negative reports. However, there is an inverted U-shaped relationship between partner stability and audit opinions and media coverage utilization. When the partnership is stable for 4-5 years, the use of media reports by signature auditor partners achieves the best effect; shorter or longer partnership than 4-5 years is not conducive to the use of media reports by signature auditor partners. Compared with non-authoritative media, the positive reports of authoritative media have a more significant impact on audit opinions. The more stable signature auditor partners are, the weaker the impact of the positive reports of authoritative media on audit opinions, and the better the negative reports of authoritative and non-authoritative media can be made full use of. Further differentiating the content of media report information, we find out that the company’s financial, business, litigation and governance information can more significantly affect audit opinions, and the stability of signature auditor partners can play a more significant role in the four types of media report information.
Compared with the existing studies, this paper has some innovations in the following aspects: （1） By investigating the impact of media reports with different attitudes, nature, sources and contents on audit opinions, this paper expands the research perspective of media reports on audit opinions; （2） By analyzing the role of signature auditor partners’ stability in different types of media reports, this paper expands the limitations of the existing research based on auditors’ undifferentiated ability of paying attention to and making use of media reports; （3） This paper provides empirical evidence for improving auditors’ professional competence, making appropriate staffing decisions for audit firms, and formulating management norms for audit project teams by supervisory departments. In summary, by introducing signature auditor partners’ stability into the research field, this paper has important theoretical significance for understanding the role of signature auditor partners’ stability and improving the research of media report utilization, and also provides some practical guiding significance for audit project teams, audit firms and audit supervisory departments.