科学研究
报告题目：Expert from headquarters office, geographical constraints, and audit quality: Evidence from co-signed audit reports
报告人：王林
报告时间：2025年4月17日（周四）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】
Exploiting the unique feature of the China audit market where we can identify whether the two signing auditors of a firm’s audit report are from different audit offices (co-signed audit reports), we investigate how geographical constraints influence the probability of co-signed audit engagements between practice offices and headquarters offices – a specific and important collaboration between practice offices and headquarters offices and the causal effect on audit quality. Our findings reveal that geographical constraints significantly reduce the likelihood of co-signed audit engagements. The negative effect is more pronounced when practice office audit high-risk clients and when headquarters (practice) offices are more (less) resource constrained. Utilizing the establishment of high-speed rail (HSR) connections between practice office cities and headquarters office cities as an exogenous shock to the impact of geographical constraints, we show that co-signed audit engagements have a positive effect on audit quality.
【报告人简介】
王林，中央财经大学会计学院副教授。她的研究领域涵盖审计、社交网络、行业监管、信息披露等方向。研究成果发表于Contemporary Accounting Research、Accounting Horizons、Management Accounting Research等期刊。主持国家自然科学基金面上项目、青年项目等课题。
【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。
