科学研究
报告题目：The Spillover Effects of Mandatory Auditor Rotation: Evidence from Audit Adjustments
报告人：庄汶资
报告时间：2023年12月7日（周四）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 analyze whether and how mandatory audit partner rotation affects the audit adjustments for the rotated partner’s remaining clients. We argue mandatory audit partner rotation can affect audit production of remaining clients through two channels. First, it can cause audit partners to acquire unfamiliar new clients and thus shift their attention and effort away from existing ones. Second, it can destroy positive audit synergies by disrupting cross-audit information spillovers. Consistent with these conjectures, we find smaller income-decreasing audit adjustments for the rotated partner’s remaining clients after a mandatory rotation. The decrease in audit adjustments is more pronounced when new client acquisition driven by the rotation causes a large increase in the partner’s capacity demand and when the remaining client is in the same industry as the mandatorily dropped client, and less pronounced when total workload driven by the rotation causes a large decrease in the partner’s capacity. The evidence furthers understanding of audit production and underscores the interdependence among audits in an auditor’s client portfolio.
【报告人简介】
庄汶资，中国人民大学商学院管理学博士,美国亚利桑那大学访问学者。研究方向为会计对社会资源配置的影响，具体包括劳动经济学和会计学的交叉研究、审计与资本市场、政府会计等。研究成果发表于《经济学（季刊）》《会计研究》等期刊，其合作论文曾获得普华永道3535金融/会计年度最佳论文奖。
【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。
