科学研究
报告题目：Accounting Function Hierarchies and Financial Reporting Quality
报告人：王仁诚
报告时间：2024年11月15日（周五）10:00-11:30
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 the impact of the organizational structure of a firm’s accounting function on the financial reporting quality. Using novel data on accounting employees’ online professional profiles to infer hierarchical layers, we hypothesize and find evidence that a more hierarchical structure within a firm’s accounting function enhances financial reporting quality. This improvement is achieved through better internal controls and increased specialization. The positive effects are more pronounced in firms with lower levels of digitalization, where the presence of additional layers for checks and balances is more crucial for detecting errors. However, these benefits are less significant in firms with geographically dispersed accounting functions, where dispersion may exacerbate the loss of information as it passes through multiple organizational layers. Our findings highlight the importance of considering organizational structure when assessing financial reporting quality.
【报告人简介】
王仁诚，新加坡管理大学副教授，曾在澳大利亚昆士兰大学和墨尔本大学任教。他的研究兴趣广泛，特别是会计与金融间的交叉领域研究，研究成果多次在Journal of Accounting Research、Journal of Accounting and Economics、The Accounting Review等国际顶尖期刊上发表。
【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。
