财务与金融系学术讲座系列2022年第18讲

来源：财务与金融系

主题：关键审计材料的披露如何提高审计报告的通信价值? 来自中国市场的证据

主讲人：靳庆鲁（上海财经大学教授）

协调人：许年行 竺圣波

时间：2022年10月21日（周五）上午 9:30

地点：线上会议室

语言：中英文

讲座摘要：

From audit reporting practices in China, we find that key audit matter (KAM) disclosure enhances audit reports’ communicative value, leading to higher market valuations and lower cost of capital. These effects stem from auditors’ key observations on KAMs provided in audit reports (a more discretionary part) rather than the number of KAMs or the extensiveness of related audit procedures (the mandatory parts). Provision of key observations is more commonly seen for firms with strong motivation to reduce information asymmetries but limited means to do so (proxied by firms facing tight financial constraints and having low analyst following). Further examination uncovers that the documented phenomenon is particularly salient for firms with substantial financing need (high growth, high financial risk, located in regions with low financial market development, private vs. state ownership) and those surrounded with high uncertainty. Evidence on linguistic features in audit report text—another discretionary aspect—lends further support.

主讲人简介：

靳庆鲁，上海财经大学会计学院院长，教授，博士生导师。上海财经大学首批创新团队首席专家，国家杰出青年科学基金获得者、国家万人计划哲学社会科学领军人才。入选国家百千万人才工程、中宣部文化名家暨四个一批人才工程；授予国家有突出贡献中青年专家称号，享受国务院政府特殊津贴。在 The Accounting Review 、 Review of Accounting Studies 、Contemporary Accounting Research 、《经济研究》《经济学季刊》《管理科学学报》等期刊发表论文 40 余篇。主持完成省部级以上课题 20 余项。

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