科学研究
报告题目：A Long-Lasting Impact of School Ties on Entry-Level Auditors’ Professional Development and Audit Quality
报告人：刘馨茗
报告时间：2023年9月15日（周五）13:30-15:00
报告地点：劝学楼245
主办单位：东北财经大学会计学院 辽宁省资本市场财务与会计研究生创新与学术交流中心
【报告摘要】
We examine whether school ties between entry-level auditors and partners affect an auditor’s long-term labor market outcome and professional advancements. Using individual auditors’ personal information, we document several important findings. First, entry-level auditors having school ties with the audit firms’ partners are more likely to be promoted faster than their peers without such connections. Second, these school-tie auditors exhibit lower audit quality and generate less audit fee revenue for the audit firms after promotion. Finally, the negative effects of school ties on auditors’ promotion speed, audit quality after promotion, and revenue-generation ability are mitigated when (a) both the entry-level auditors and the partners graduated from elite universities, and (b) the audit market is highly competitive. Overall, our results illustrate that social ties through the educational network have a long-lasting impact on auditors’ career development.
【报告人简介】
刘馨茗，厦门大学管理学院会计系副教授，硕士生导师，台湾政治大学会计学博士。研究领域包括中国及美国资本市场会计研究，审计、公司治理等。作为第一作者或通讯作者，在Contemporary Accounting Research、European Accounting Review、Journal of Business Research、Accounting and Finance及《会计研究》《审计研究》等国内外重要学术期刊发表学术论文多篇。主持国家自然科学基金项目、审计署重点科研项目、福建省创新战略研究项目，并参与多项国家省部级课题。曾获福建省第十四届社会科学优秀成果奖。
【特别提醒】
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。
