科学研究
报告题目：The Impacts of Federal Judge Ideology on Audits of 10-K Financial
报告人：齐保垒
报告时间：2022年11月9日（周三）9:30
报告地点：腾讯会议（会议ID：334 209 767）
主办单位：东北财经大学会计学院
【报告摘要】
Auditor litigation risk is viewed as one of the most important mechanisms that motivate proper audit quality. Given that the federal judges are an essential component of federal law enforcement, in this study we investigate how federal judge ideology, ceteris paribus, affects the audits of 10-K financial statements. We document empirical evidence that the federal judge ideology affects auditor litigation risk, going concern audit opinion decisions, but not audit quality. In the areas where the circuit courts are dominated by liberal judges, auditors are more likely to issue going concern opinions and charge higher audit fees. Our results imply that federal judge ideology is an important factor in the auditing environment that affects auditor behavior.
【报告人简介】
齐保垒，西安交通大学管理学院会计与财务系教授、博士生导师。入选多项国家级人才计划，陕西省青年杰出人才、西安交通大学青年拔尖人才，陕西省工商管理类教学指导委员会秘书长。国际知名学术期刊Asia-Pacific Journal of Accounting and Economics副主编。研究领域包括审计、信息披露、公司治理、财务报表分析等。主持国家自然基金项目多项，其中青年基金项目的结项成绩为“特优”。在The Accounting Review、Contemporary Accounting Research、Auditing: A Journal of Practice and Theory、Journal of Accounting and Public Policy、Accounting Horizons、Accounting and Business Research、Accounting and Finance、Asia-Pacific Journal of Accounting and Economics、The International Journal of Accounting及《管理世界》《会计研究》《管理工程学报》《南开管理评论》《管理评论》《管理科学》等国内外著名学术期刊发表论文50余篇。研究成果获得2017年、2020年教育部高等学校优秀科研成果（人文社科类）二等奖和三等奖。
【特别提醒】
请与会师生实名参会。未经论文作者和主办方允许，严禁将讲座内容录制并公开传播，违者将有可能被追究法律责任。
