科学研究
报告题目：Auditor Industry Range and Professional Skepticism
报告人：肖土盛
报告时间：2022年4月25日（周一）13:00-15:00
报告地点：腾讯会议（会议ID：601 346 629）
主办单位：东北财经大学会计学院
【报告摘要】
We hypothesize and find that there is a positive relation between professional skepticism, proxied by audit adjustments, and auditor industry range, i.e. the extent to which a partner is exposed to and has knowledge of different client industries. Partners with a wider range of different industry experiences are more likely to require downward as well as upward audit adjustments and large as well as small adjustments. Our results are robust to a wide battery of alternative specifications. In addition, auditors with a wider industry range are more likely to require audit adjustments for complex clients which we measure as larger clients, clients with more subsidiaries, more diversified clients and clients which are involved in merger and acquisitions; and during economic downturns. Together, our findings suggest that experience with different client industries enhances partner professional skepticism.
【报告人简介】
肖土盛，中央财经大学会计学院教授、博士生导师，管理会计系主任，中央财经大学“龙马学者”青年学者，康奈尔大学和香港中文大学访问学者。主要研究兴趣为中国制度背景下的公司治理与公司财务、审计等问题，已在The Accounting Review、Journal of Corporate Finance、《管理世界》、《管理科学学报》、《经济学（季刊）》、《会计研究》、《中国工业经济》、《南开管理评论》等期刊发表论文近40篇。曾获得第十届北美华人会计教授会（CAPANA）最佳论文奖、全国MPAcc优秀教学案例奖，研究成果被国家自然科学基金委、The Economist、Financial Times、Columbia Law School’s Blog等引用和报道。
