主讲人：车厘梅教授，奥斯陆城市大学

主题：父母职业与审计师劳动力供给：关于审计师职业选择、晋升及审计质量的证据（Parental Occupation and Auditor Labor Supply: Evidence on Auditors’ Career Choice, Advancement, and Audit Quality）

时间：2025年12月03日下午15:00 -16:30

地点：学术会堂606会议室

主持人：王佳琪助理教授，中央财经大学会计学院

摘要：Auditor shortage is a global challenge for the auditing profession, with far-reaching implications for the audit market. Prior research in labor economics shows that family background strongly shapes individual career path. However, little is known about how family background, particularly parental occupation, affects audit labor supply. This study addresses this gap by investigating whether and how having an accountant parent influences individuals’ decisions to enter the auditing profession, their career advancement, and their job performance in terms of audit quality. Drawing on comprehensive Swedish data covering the entire population of employees in both audit firms and non-audit firms from 1999 to 2020, we find that individuals with at least one accountant parent are more likely to pursue career in auditing and achieve better career advancement, as reflected in a higher probability of becoming lead (signing) auditors and earnings higher salaries. Regarding audit quality, the results provide strong evidence that auditors with both parents being accountants deliver higher quality audits, while no such effect is observed when only one parent has worked as an accountant. These findings indicate that early exposure to the accounting work environment through parental occupation facilitates entry into the auditing profession and enhances career outcomes. This study underscores the potential for regulators and practitioners to mitigate auditor shortage by promoting initiatives that provide future auditors with earlier audit work exposure.

主讲人简介：车丽梅自2022年起担任奥斯陆城市大学会计学教授。在加入奥斯陆城市大学之前，她于2019至2022年期间任教于北京大学汇丰商学院。她的研究领域广泛且跨学科，主要聚焦于审计、财务会计与金融，同时涉足管理及心理学等方向。其研究成果已发表于多家国际权威期刊，包括Management Science, Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Journal of Empirical Finance, Journal of Accounting and Public Policy, Journal of Business Finance & Accounting, Accounting Business Research, and Journal of International Accounting, Auditing and Taxation.

撰稿 | 谢蓉蓉 林雯 王佳琪

排版 | 刘怡帆

审核 | 郑登津