題目：Business Group Importance and Audit Quality
主講人：伍利娜 副教授（北京大學(xué)光華偉德國(guó)際1946bv官網(wǎng)）
時(shí)間：2015年6月5日 下午14點(diǎn)
地點(diǎn)：主樓418
主講人簡(jiǎn)介：
伍利娜博士，北京大學(xué)光華偉德國(guó)際1946bv官網(wǎng)會(huì)計(jì)系副教授，博士生導(dǎo)師。研究專長(zhǎng)為審計(jì)、會(huì)計(jì)信息披露與財(cái)務(wù)。曾在《經(jīng)濟(jì)研究》、《管理世界》、《會(huì)計(jì)研究》、《審計(jì)研究》、《金融研究》、《經(jīng)濟(jì)科學(xué)》、《中國(guó)會(huì)計(jì)評(píng)論》、和《南開(kāi)管理評(píng)論》等學(xué)術(shù)期刊上發(fā)表數(shù)十篇文章，并合著有《高級(jí)審計(jì)學(xué)：實(shí)證視野下的審計(jì)研究》一書(shū)。她主持國(guó)家自然科學(xué)基金項(xiàng)目和教育部人文社科項(xiàng)目，參與國(guó)家社會(huì)科學(xué)基金、世界銀行、審計(jì)署與國(guó)資委等多個(gè)項(xiàng)目。
內(nèi)容簡(jiǎn)介：
This paper investigates the relationship between client importance at the business group level (business group importance) and audit quality. Business group importance is calculated as the sum of audit fees for a specific auditor from companies in a business group divided by the total revenues of the auditor. We find that business group importance is positively related to performance matched discretionary accruals. Further, we find that business group importance affects audit quality of non-industry specialists, while it does not affect audit quality of industry specialists. For the heterogeneity of business groups, we find that business group importance is related to audit quality only when member companies in the same business group are in unrelated businesses.
（主辦：會(huì)計(jì)系）
