主讲人：柳一斌助理教授，新加坡国立大学

主题：银行如何应对审计师不当行为？——基于2017年毕马威-PCAOB审计检查丑闻的证据（How Do Banks Respond to Their Auditors’ Misconduct?  Evidence from the 2017 KPMG-PCAOB Audit Inspection Scandal）

时间：2025年10月17日上午10:30 -11:30

地点：学术会堂606会议室

主持人：谢蓉蓉副教授，中央财经大学会计学院

摘要：This paper examines how auditor misconduct affects named but uninvolved bank clients by analyzing the 2017 KPMG–PCAOB audit inspection scandal. Using a difference-in-differences design, we find that treated banks significantly reduce mortgage credit supply while simultaneously improving service quality in the aftermath of the scandal. These adjustments are concentrated among banks facing higher ex-ante regulatory scrutiny and those with weaker capital positions. We find limited evidence of responses from depositors, equity investors, or borrowers. Ex post, these precautionary actions taken by the treated banks enhance their capital buffers and reduce the incidence of regulatory enforcement.

主讲人简介：柳一斌现任新加坡国立大学会计学助理教授，博士毕业于加州大学圣地亚哥分校。他的研究聚焦于生成式人工智能、银行业及信息处理等领域，其研究成果已发表于The Accounting Review 与Journal of Accounting and Economics.

撰稿 | 谢蓉蓉 林雯

校对 | 王彦超 王伟

排版 | 刘怡帆

审核 | 吴溪