科学研究
报告题目：The Effect of Public Firm Audit Regulation on Private Firm Auditing: Audit-Partner-Level Evidence
报告人：刘瑶
报告时间：2023年10月9日（周一）8:00-9:30
报告地点：腾讯会议（会议ID：576 690 570）
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】
Using partner-level data on audit adjustments for public firms and audit-opinion data for private firms, we study whether and how public firm audit regulation impacts audit partners’ private firm auditing practices. We exploit a regulation in China that applies only to public firm auditing and aims to increase transparency and rigor in audit procedures. Following the implementation of the regulation, audit partners issue more modified opinions for private firms. We explore two potential mechanisms through which audit partners treat private clients less leniently: knowledge transfer and increased professional skepticism. We find suggestive evidence consistent with both mechanisms. Collectively, our paper demonstrates that public audit regulations can have a positive spillover on private firms through audit partners.
【报告人简介】
刘瑶 (Lisa Yao Liu)，哥伦比亚大学商学院会计系助理教授。刘瑶教授获得了芝加哥大学布斯商学院博士学位和工商管理硕士学位，以及杜克大学经济学硕士学位，中国人民大学工商管理学士学位。她的研究兴趣包括信息披露、审计、技术和创新。多篇研究成果发表于Journal of Accounting and Economics、Journal of Accounting Research等国际顶级期刊。相关论文多次在期刊会议上报告，如Journal of Accounting Research Conference、Journal of Accounting and Economics Conference 和 Journal of Accounting Research Registered Report Conference等。
【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。
