科学研究
报告题目：Neighbor as the Gatekeeper: The Effect of Neighborhood Information on Corporate Fraud and Detection
报告人：孟辰
报告时间：2025年1月11日（周六）10:10-11:40
报告地点：#腾讯会议：873-699-834
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 investigates the effect of the information provided by the people neighboring the firm on corporate fraud detection. By establishing a positive association between nightlight intensity and local information production, we demonstrate that the neighborhood information effectively reduces fraudulent behaviors within the firm and significantly increases the likelihood of detection. This leads to a reduced negative market reaction to the fraud investigation announcements. This effect is pronounced in firms with weaker internal controls and weaker external monitoring environment. Finally, we find that neighborhood information has the greatest effect on the finance type fraud and detection, and it can serve as a substitute for media coverage. Overall, our research indicates that the information provided by the neighboring people has the potential to enhance monitoring efficiency for regulators facing resource constraints.
【报告人简介】
孟辰，上海交通大学经济系在读博士研究生，本科和硕士就读于哈尔滨工业大学会计学专业。研究兴趣主要为实证公司金融、公司治理和政治经济学，对AI和机器学习在经济学中的应用亦有关注。研究成果发表于Pacific-Basin Finance Journal、China & World Economy和《金融经济学研究》等期刊。博士期间获得国家公派留学（CSC）资助，赴University of Birmingham进行访学交流。读博期间多次在国内外学术会议上进行报告和点评，并荣获上海交通大学“高水平论文”奖学金、Birmingham Business School Annual Doctoral Conference Methodological Ingenuity Award等多项荣誉。
【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。
