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【2017-12-27 学术论坛】 Does individual banker’s prior experience as an auditor improve IPO firm quality?

作者: | 发布日期:2017-12-22| 浏览次数:

讲座人:何贤杰

 

讲座主题:Does individual bankers prior experience as an auditor improve IPO firm quality?

 

摘要:We investigate the impact of individual banker’s public accounting experience on IPO firm quality. We find that individual bankers with early-career experience as auditors better constrains issuer firms’ earnings management through both accruals and real activities. This evidence is more pronounced if the audit firm employing the future banker provides higher-quality audit and has been subject to a regulatory sanction. Moreover, we find that the impact of auditing experience on accounting transparency in issuer firms rises when the investment banker has higher intelligence. Additional analysis reveals that issuer firms exhibit better long-run stock performance in the presence of an investment banker who used to be an auditor. We conclude that early-career experience as auditors has positive externality when former auditors step into the investment banking industry

 

讲座时间:2017年12月27日,周三,17:00开始

 

讲座地点:学院南路学术会堂604

 

讲座人简介:何贤杰,上海财经大学会计学院副教授、博士生导师。主要研究兴趣包括社会关系与公司行为、海外并购、新媒体、会计准则等。相关研究成果发表于The Accounting ReviewContemporary Accounting ResearchJournal of Corporate FinanceJournal of Accounting and Public Policy、Journal of Business Ethics以及《管理世界》、《金融研究》、《会计研究》、《审计研究》、《中国会计与财务研究》、《南开管理评论》、《财经研究》、《中国会计评论》等国内外著名学术期刊。研究成果被The Economist、The Wall Street Journal, Financial Times等引用和报导。曾赴香港中文大学、新加坡南洋理工大学等高校访问研究。