主讲人：吴弘副教授，香港城市大学

主题：审计单位人才培养与审计质量提升

（Audit Office Talent Nurturing and Audit Quality Improvements）

时间：2026年5月14日下午14:00 -15:30

地点：主教1006会议室

主持人：林雯副教授，中央财经大学会计学院

摘要：This paper examines audit offices’ talent nurturing and audit quality. We find that greater talent nurturing is associated with better audit quality. The improvements in audit quality are stronger when there are stronger labor market competition and more shortage of audit personnel, when the client is more complexed, when the office is experiencing rapid growth and when the sponsorship of long-term immigrant workers reflects internal fairness. Our result is robust to the use of the instrumental variable (IV) approach and a battery of robustness tests. Finally, we find that talent nurturing improved audit quality by reducing auditor turnover.

主讲人简介：吴弘，现任香港城市大学商学院会计学系常任副教授。他的研究成果发表于会计与金融领域的国际顶级学术期刊，包括《Journal of Accounting and Economics》、《The Accounting Review》、《Management Science》以及《Journal of Financial and Quantitative Analysis》。他的研究方向涵盖财务会计、审计以及公司金融等领域。

撰稿 | 林雯 王佳琪 李娅妮

排版 | 刘怡帆

审核 | 郑登津

封面图 | 陈运森