会计系学术讲座系列2021年第3讲

主 题：How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Network

主讲人: 李晓（中央财经大学副教授）

协调人: 汝毅

时 间：2021-03-31 10:00

地 点：明商502室

语 言：中文

讲座摘要:

Commonly examined attributes of audit quality in international markets include accounting firm size (proxied for by Big 4 membership) and industry expertise, which is highly correlated with accounting firm size. In this study, we focus on an important but often overlooked sector of the international audit market: non-Big 4 accounting firms. Specifically, we examine whether membership in an international accounting association or network (AAN) allows non-Big 4 accounting firms to provide higher audit quality. Using a difference-in-differences research design and data from 24 countries, we find that audit quality improves after small international accounting firms join an AAN. We also find that AAN-member audit quality is not significantly different from Big 4 audit quality when audit clients are similarly sized. These findings have important implications for accounting firms, audit committees, regulators, and investors in international markets.

主讲人简介:

李晓，中央财经大学会计学院审计系副教授。2017年博士毕业于香港理工大学会计金融学院，获会计学博士学位。主要研究方向包括审计和公司金融。目前已有多篇论文发表在国外知名学术期刊，如Contemporary Accounting Research, Journal of Accounting and Public Policy, Journal of Business Research等。主持国家自然科学基金青年基金一项。