科学研究
报告题目：Do Auditors Learn from Their Clients’ Stock Prices? Evidence from Audit Adjustments of Pre-audited Earnings
报告人：冯梅
报告时间：2026年6月26日（周五）14:00-15:30
报告地点：劝学楼246
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 whether auditors learn from their clients’ stock prices when auditing financial statements. We find a significant positive association between audit adjustments and the misalignment between clients’ annual stock returns and pre-audited earnings, especially when stock returns are lower relative to pre-audited earnings. This effect is stronger for clients whose stock prices contain greater private information from traders. Incorporating stock price information into audit adjustments improves audit quality, particularly when prices reflect more private information from traders. Overall, our evidence indicates that auditors learn from their clients’ stock prices, and such learning enhances audit quality.
【报告人简介】
冯梅，美国匹茨堡大学教授。她的研究方向涵盖管理层盈利预测、分析师盈利预测、会计错报及财务报告内部控制。在The Accounting Review、Journal of Accounting and Economics、Journal of Accounting Research、Contemporary Accounting Research、Review of Accounting Studies等国际顶级期刊发表多篇论文。
【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。
