会计系学术讲座系列2021年第12讲

主 题：How a Shared Auditor Affects Firm-Pair Comparability: Implications of Both Firm and Individual Audit Styles

主讲人: 刘媛媛 （厦门大学助理教授）

协调人: 钟覃琳、汝毅

时 间：2021-06-02 10:00

地 点：明德商学楼604会议室

语 言：中文

讲座摘要:

In this study, we examine the roles of audit firms and individual auditors in improving financial statement comparability. We conduct the study in the Chinese setting, in which the identities of signing auditors are revealed in audit reports and accounting standards are principle based. After controlling for audit firm style, we find that firm pairs with shared signing auditors have incrementally greater comparability. Our results indicate that individual auditors exhibit their own personal style in implementing accounting standards and exercising professional judgment in the audit process. Overall, our study underscores the association between individual auditors and comparability, with practical implications for market participants and policymakers.

主讲人简介:

刘媛媛博士现为厦门大学管理学院助理教授、硕士生导师；北京大学光华管理学院会计学博士、新加坡管理大学联合培养博士。主持和参与国家自然科学基金各1项。作为第一作者或通讯作者，在《Auditing: A Journal of Practice & Theory》、《Journal of Accounting, Auditing & Finance》、《Accounting & Finance》、《经济研究》、《会计研究》和《审计研究》等国内外重要学术期刊发表学术论文多篇。担任了《经济研究》、《会计研究》、《管理评论》、《Accounting & Finance》、《Asia-Pacific Journal of Accounting & Economics》等期刊的匿名审稿人。