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【2018-11-27 博士生论坛】

作者: | 发布日期:2018-11-23| 浏览次数:

时间20181127日(周二下午),14:00-16:15

地点:学院南路主教学楼1006大会议室

 

研讨会详细议程:

14:00-15:00

报告一Network Connectedness and the Spread of Audit Styles

报告人:王林 (香港中文大学)

摘要:Viewing audit teams as social groups of auditors, I utilize network analysis algorithm “n-clans” to identify clustering of CPAs, i.e., audit teams, based on individual collaboration history. Drawing upon social learning theory, I argue that team network connectedness, specifically network density and closeness, shapes the similarity in the audit style and audit pricing among team members and converges the audit behavior of each CPA to the style of the team. Exploiting a fixed-effect approach, I first validate the team construct by revealing the existence of team audit styles, which affects audit reporting, audited financial statements as well as audit fees in a significant manner. I then use the dispersion of discretionary accrual, audit reporting aggressiveness, and audit fee premium as inverse measures of audit style and audit pricing similarity, and find that highly connected teams exhibit lower within-team variation in audit outcomes and audit fees. This finding is robust to tests based on exogenous increases in network connectedness following audit firm mergers and acquisitions. Network density and closeness also strengthen the extent to which each team member’s audit outcomes and audit pricing converge to the style of the team. I extend prior literature by pointing out that audit team is a relevant unit for the analysis of audit service production and building up the link between the style of audit firm and individual auditors from a network perspective.

 

15:15-16:15

报告二How Does Tax Avoidance Affect Corporate Transparency?

报告人:孙鲲鹏(清华大学)

摘要: This study examines how tax avoidance affects corporate transparency. Using a large sample of U.S. firms from 1995 to 2016, we find a significant non-linear effect of tax avoidance on transparency. That is, when a firm’s tax avoidance is low, an increase in tax avoidance improves transparency; however, when a firm’s tax avoidance is high, an increase in tax avoidance decreases transparency. These results are robust to using alternative measures of transparency and tax avoidance and in several additional tests. Overall, the findings suggest that the effect of tax avoidance on transparency depends on the level and aggressiveness of firms’ tax avoidance behavior. Our study contributes to the literature on the economic consequences of tax avoidance.

 

报告人简介:

王林,香港中文大学会计学博士生,厦门大学会计学硕士,北京师范大学工商管理(会计学)学士,主要研究领域为审计、社交网络、机构投资者、文化与会计信息等。在社交网络和政治文化方面已形成一系列工作论文,并投至国际知名期刊。

孙鲲鹏,清华大学会计学博士生,中国人民大学经济学学士,主要研究领域为企业避税、媒体作用、公司治理等,研究成果被《管理世界》、《金融研究》、《投资研究》、《技术经济》等期刊发表或录用,曾参与国家自然科学基金等项目,并获得研究生国家奖学金等奖项。