主讲人：胡宁教授，西南财经大学

主题：揭开审计治理黑箱：内部整合和跨部门审计一致性

（Opening the Black Box of Audit Firm Governance: Internal Integration and Cross-Office Audit Quality Consistency）

时间：2026年3月17日上午10:00 -11:30

地点：主教1006会议室

主持人：李娅妮助理教授，中央财经大学会计学院

摘要：This study examines whether internal integration in audit firm governance reduces cross-office variation in audit quality. Drawing on detailed governance data on audit firms, we construct multi-dimensional indices capturing human resource integration, financial integration, engagement and quality-control integration, and information technology integration, and link them to office-level audit quality. We find that stronger internal integration is associated with a smaller audit quality gap between large and small offices. In cross-sectional tests, integration weakens the association between office size and audit quality in both Big 4 and non-Big 4 firms, and this moderating effect is stronger for geographically remote offices. Consistent with integration operating through more uniform audit execution, we also find that higher integration is associated with lower within-firm dispersion in restatement rates and audit adjustments. Overall, our findings open the black box of audit firm governance by showing that internal integration promotes more consistent audit quality across offices, offering insights for regulators and audit firms seeking to strengthen governance and audit consistency.

主讲人简介：胡宁，2019年毕业于上海财经大学，2020年晋升副教授（破格），2023年获长期教职并遴选为博士生导师（破格），2024年晋升教授（破格），主持国家自然科学基金青年项目和面上项目各一项，担任现代审计研究所所长，光华会计拔尖人才，中国会计学会副秘书长（挂职），四川省注协人才工作委员会副主任委员，《China Journal of Accounting Research》青年编委。在人民日报出版社出版专著《选择性监管及其经济后果研究——基于沪深交易所年报问询函的证据》，以第一作者或通讯作者在《Journal of Accounting and Public Policy》、《Journal of Business Finance and Accounting》、《Accounting Horizions》、《Energy Economics》、《Regulation & Governance》、《Corporate Governance: An International Review》、《Humanities & Social Sciences Communications》、《会计研究》、《南开管理评论》等期刊发表论文数篇。

撰稿 | 林雯 王佳琪 李娅妮

排版 | 刘怡帆

审核 | 郑登津

封面图 | 朱继光