会计系学术讲座系列2021年第14讲

主 题：采用机器学习方法度量审计质量：来自中国的证据

主讲人: 张敏（中国人民大学商学院教授）

协调人: 汝毅

时 间：2021-09-15 10:00

地 点：明商302会议室

语 言：中文

讲座摘要:

Based on traditional observable audit quality proxies (e.g., audit adjustment and non-clean audit opinion), this study develops machine learning models to predict audit quality with a wide range of data describing detailed characteristics of accounting firms, individual audit partners, public companies in China. It constructs a new measure of audit quality, the surprise score, which is the difference between the predicted probability and the actual value. Contrary to the traditional observable proxies that indirectly measure the audit quality, the proposed measure is driven by unobservable factors directly affecting the audit quality. This study also demonstrates the application of the proposed measure by examining the association between the surprise score and audit failures proxied by penalties due to accounting violations. It finds that the proposed measure outperforms traditional ones in terms of predicting penalties.

主讲人简介:

中国人民大学商学院会计系教授，系主任，博士生导师。