会计系学术讲座系列2021年第25讲

主 题：General Business Knowledge and Professional Skepticism

主讲人: 肖土盛（中央财经大学会计学院副教授）

协调人: 汝毅

时 间：2021-12-15 10:00

地 点：明商1007会议室

语 言：中文

讲座摘要:

In this paper, we hypothesize and find that there is a positive relation between professional skepticism, proxied by audit adjustments, and the extent to which auditors have higher general business knowledge, i.e. knowledge of different client industries. Partners with higher general business knowledge, which we label as generalist auditors, are more likely to require downward as well as upward audit adjustments and large as well as small adjustments. Our results are robust to a wide battery of alternative specifications. In addition, generalist auditors are more likely to require audit adjustments for larger clients, clients with more subsidiaries, more diversified clients, when they work for a big audit firm and during economic downturns. Together, our findings suggest that auditors’ general business knowledge developed through auditing clients in different industries enhances their professional skepticism.

主讲人简介:

肖土盛，中央财经大学会计学院副教授，管理会计系主任，中央财经大学“龙马学者”青年学者，康奈尔大学和香港中文大学访问学者。主要研究兴趣为中国制度背景下的公司治理与公司财务、审计等问题，已在The Accounting Review（2篇）、Journal of Corporate Finance、《管理世界》、《管理科学学报》、《经济学（季刊）》、《会计研究》、《中国工业经济》、《南开管理评论》等期刊发表论文30余篇。获得第十届北美华人会计教授会（CAPANA）最佳论文奖、全国MPAcc优秀教学案例奖，研究成果被国家自然科学基金委、The Economist、Financial Times、Columbia Law School’s Blog等引用和报道。