報(bào)告題目：Auditor Home Bias, Client Selection, and Audit Quality
時(shí)間：2024年11月29日14:10
地點(diǎn)：線上
騰訊會議號：582-468-132
報(bào)告人：劉雪嬌
報(bào)告人簡介：
對外經(jīng)濟(jì)貿(mào)易大學(xué)商學(xué)院會計(jì)系教授、博士生導(dǎo)師，國家級青年人才稱號獲得者，入選財(cái)政部國際化高端會計(jì)人才培養(yǎng)工程。在Journal of Accounting Economics, Review of Accounting Studies, Contemporary Accounting Research, Journal of Corporate Finance, Journal of Business Ethics, JBFA, Abacus等國際頂尖及高水平學(xué)術(shù)期刊發(fā)表論文。主持多項(xiàng)國家自然科學(xué)基金項(xiàng)目。
報(bào)告內(nèi)容簡介：
Using proprietary data derived from auditors’ personal identifications in China, we examine how auditors’ hometown affiliations influence their client selection and audit quality. We find that auditors tend to preferentially select clients from their own hometowns, and that these clients are associated with a reduction in audit quality, evinced by an increased probability of financial misstatements, higher discretionary accruals, and more earnings smoothing. Channel analyses suggest that subsequent audit treatments rather than initial client selections drive the negative impact of auditor home bias on audit quality. Hometown clients also are more likely than other clients to receive income-increasing adjustments during audits. Furthermore, auditors tend not to leave their hometown clients, even if the client suffers reputation damage. Our results are attenuated by auditors’ professional training and a strong institutional environment. Our findings shed light on the significant role of home bias in shaping auditors’ professional judgment.
（承辦：會計(jì)系、科研與學(xué)術(shù)交流中心）
