讲座题目：区域执法能力差异对审计风险和审计质量的影响
主 讲 人：西安交通大学 齐保垒 教授
讲座时间：2023年12月14日（周四）15：30
讲座地点：OB体育（中国）官方网站江湾楼 336 晨星厅
主办单位：OB体育（中国）官方网站数据科学与交叉学科系、会计与财务系、会计研究中心
主 持 人：OB体育（中国）官方网站 金友良 教授
摘 要：In this paper, we investigate whether federal judge ideology, ceteris paribus, affects auditor litigation risk and auditor behavior. Based on existing empirical evidence that auditor behavior is affected by litigation risk and that the ideology of federal judges plays a role in judicial decisions, we argue and test that federal judge ideology does affect auditor litigation risk, and in turn, auditor behavior. We find that auditors whose client firms are in jurisdictions dominated by liberal judges are more likely to be sued and make higher payouts to plaintiffs when sued. Furthermore, such client firms are more likely to receive going concern opinions and pay higher audit fees. We find no evidence that the quality of audited financial statements is affected by judge ideology.
主讲人简介:
齐保垒，西安交通大学管理学院会计与财务系教授、博士生导师，教育部青年长江学者、财政部全国会计领军人才、陕西省青年杰出人才、西安交通大学青年拔尖人才，陕西省工商管理类教学指导委员会秘书长。国际知名学术期刊Asia-Pacific Journal of Accounting and Economics副主编。研究领域包括审计、信息披露、公司治理、财务报表分析等，在The Accounting Review, Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, Journal of Accounting and Public Policy, Accounting Horizons, Accounting and Business Research, Accounting and Finance, Asia-Pacific Journal of Accounting and Economics, The International Journal of Accounting,《管理世界》《会计研究》《管理工程学报》《南开管理评论》《管理评论》《管理科学》等国内外著名学术期刊发表论文50余篇。研究成果获得2017年、2020年教育部高等学校优秀科研成果（人文社科类）二等奖和三等奖。主持国家自然科学基金项目多项，其中青年基金项目的结项成绩为“特优”。
