科学研究
报告题目：The Impact of Accounting Fraud on Auditor Quality Disclosures in Non-Fraudulent Audit Clients
报告人：高静如
报告时间：2023年12月1日（周五）13:30-15:00
报告地点：腾讯会议（会议ID:471 222 220）
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】
This study examines whether audit clients disclose information about their audit committee’s perception of auditor quality in support of their decision to retain the incumbent auditor after the revelation of accounting fraud at other clients of the same audit office. We find that non-fraudulent clients are more likely to provide such disclosures following the revelation of accounting fraud, relative to control firms audited by audit offices with no clients accused of accounting fraud by the SEC. Such disclosures are more common in non-fraudulent clients that realize higher audit quality before the fraud revelation and those affected by more salient fraud cases. Further analysis suggests that the disclosures enhance investors’ confidence in the audit quality of non-fraudulent clients. Finally, we provide evidence that auditor tenure, expertise, and effort are important factors in determining whether non-fraudulent clients provide disclosures reinforcing auditor quality when retaining auditors rather than dismissing auditors. Overall, our study addresses the role of audit committee disclosures that emphasize auditor quality in mitigating stakeholder concerns arising from accounting fraud at other public firms.
【报告人简介】
高静如，东北财经大学学士，墨尔本大学会计学博士，研究领域主要包括财务会计、信息披露、公司治理等。
【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。
