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至公会计论坛第22期:中央财经大学 王林

文章来源:行政办公室 作者:周钰涵 审核:罗劲博 发布时间:2021年10月09日 点击数: 次 字号:【

应管理学院运营与财务管理研究所罗劲博教授邀请,中央财经大学会计学院王林博士将做客至公会计论坛,并带来精彩报告。欢迎感兴趣的老师和同学参加!

论文题目:Network Connectedness and the Convergence of Audit Styles

报告人:王? 林? 博士

主持人:罗劲博? 教授

时? ?间:2021年10月15日9:00-11:00

会议地点:兰州大学城关校区(西区)齐云楼204会议室

论文摘要:

Viewing audit teams as social groups of auditors, we utilize network analysis algorithm “n-clans” to identify clustering of individual auditors, i.e., audit teams, based on individual collaboration history. Drawing upon social learning theory, we argue that team network connectedness, specifically network density and closeness, shapes the similarity in the audit style and audit pricing among team members. Using the dispersion of discretionary accrual, audit reporting aggressiveness, and audit fee premium as inverse measures of audit style and audit pricing similarity, we find that more closely connected teams exhibit lower within-team variation in audit outcomes and audit fees. The role of network connectedness for the within-team convergency of audit style and audit pricing is more pronounced for non-Big 4 firms where firm-level quality control is less robust, for teams with junior auditors who likely benefit more from social learning, and for teams with more divergent clients. The main finding is robust to tests based on exogenous increases in network connectedness following audit firm mergers and acquisitions. Network density and closeness also strengthen the relation between audit team style and the audit outcomes and audit pricing of team engagements.

主讲人简介:

王林,本科毕业于北京师范大学,硕士毕业于厦门大学会计系,2019年毕业于香港中文大学,获得了会计学博士学位,并于同年加入中央财经大学会计学院审计系。研究兴趣主要围绕审计展开,重点关注制度背景、社交网络、地缘关系、新技术等对于审计师行为及审计质量等的影响。主持国家自然科学基金青年课题、中注协课题等科研项目,已完成数篇工作论文,目前有论文被会计学国际顶尖期刊Contemporary Accounting Research(FT45,ABS4)接受待发表。

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