讲座题目：A Long-Lasting Impact of School Ties on Entry-Level Auditors’ Professional Development and Audit Quality 校友关系对初级审计师职业发展和审计质量的长期影响

主讲人：刘馨茗 厦门大学管理学院

讲座时间：2023年5月5日10:00

讲座地点：A221

内容摘要：

We examine whether school ties between entry-level auditors and partners affect an auditor’s long-term labor market outcome (time to promotion) and professional advancements (audit quality and revenue-generation ability after promotion). Using individual auditors’ personal information, we document several important findings. First, entry-level auditors having school ties with the audit firms’ partners are more likely to be promoted faster than their peers without such connections. Second, these school-tie auditors exhibit lower audit quality (proxied by average performance-adjusted abnormal accruals and restatement likelihood) and generate less audit fee revenue for the audit firms after promotion. Finally, the negative effects of school ties on auditors’ promotion speed, audit quality after promotion, and revenue-generation ability are mitigated when (a) both the entry-level auditors and the partners graduated from elite universities, and (b) the audit market is highly competitive. Overall, our results illustrate that social ties through the educational network have a long-lasting impact on auditors’ career development.

本文研究了初级审计师和合作伙伴之间的校友关系是否会影响审计师的长期劳动力市场结果（晋升时间）和专业进步（晋升后的审计质量和创收能力）。利用个别审计师的个人信息，我们得到几个重要的发现。首先，与审计公司的合作伙伴有学校联系的初级审计师比没有这种联系的同行更有可能更快地晋升。其次，这些与学校挂钩的审计师表现出较低的审计质量，并且在晋升后为审计公司带来的审计费收入较少。最后，当（a）初级审计师和合作伙伴都毕业于精英大学，以及（b）审计市场竞争激烈时，学校关系对审计师晋升速度、晋升后的审计质量和创收能力的负面影响得到了缓解。总的来说，我们的研究结果表明，通过教育网络建立的社会关系对审计师的职业发展有着长期的影响。

主讲人简介：

刘馨茗，现任厦门大学管理学院会计系副教授，中国台湾政治大学会计学博士。研究领域为审计、公司治理。已在《Contemporary Accounting Research》、《European Accounting Review》、《审计研究》等期刊发表论文。主持国家自然科学基金、审计署重点科研课题、福建省创新战略等项目，参与国家社科重大项目、国家自然科学基金项目多项。曾获福建省社会科学优秀成果奖三等奖。