您现在的位置: 首页 > 讲座

【2018-06-13 专业硕士学术前沿论坛】经济形势如何影响审计师的职业判断?

作者: | 发布日期:2018-05-31| 浏览次数:

讲座人:肖土盛 副教授

 

讲座主题:经济形势如何影响审计师的职业判断?

 

摘要:We find that economic conditions at the time an auditor enters the labor market have a long-term impact on her judgment and decision making. Specifically, engagement partners who started their career during economic downturns issue audit adjustments more frequently. For the subsample of company-years with no audit adjustments, downturn auditors are more likely to issue a modified audit opinion. In addition, companies audited by downturn auditors are less likely to violate financial reporting and disclosure regulations. Together, our findings suggest that early-career stage is a critical formative period for auditors.

 

讲座时间:2018年6月13日,周三,19:30开始

 

讲座地点:学院南路学术会堂202

 

讲座人简介:肖土盛,现任中央财经大学会计学院副教授。2013年获得上海财经大学管理学博士(会计学),2010年曾在香港中文大学进行学术交流。主要研究兴趣包括公司治理、公司财务、审计等领域。目前已在The Accounting ReviewJournal of Corporate FinanceEmerging Markets Finance and TradeChina Accounting and Finance ReviewChina Journal of Accounting Research、《管理世界》、《管理科学学报》、《经济学(季刊)》、《南开管理评论》等国内外知名学术期刊发表论文二十余篇。