题 目： Association between the adopters of Enterprise Resource Planning Systems (ERP) and Accounting Conservatism
主讲人：陈宋生副教授 会计系
时 间： 2012年6月12日 中午12:00-13:00
地 点： 主楼418会议室
主讲人简介：
     陈宋生，男, 12BET会计系主任、副教授、、博士生导师、高级审计师、注册会计师。中国人民大学会计学博士，北京大学光华12BET博士后，德国卡尔斯鲁尔大学高级访问学者。财政部全国会计学术类领军（后备）人才，曾获北京市优秀人才培养资助，中国博士后基金会一等资助。在《会计研究》、《审计研究》等刊物发表论文多篇，出版专著、译著、英文教材11部。主持国家社科基金、教育部等十余项课题。担任中国审计教授会副秘书长、《中国会计评论》理事，中国会计信息化委员会委员。
内容简介：
    In this study, we examine the association between Enterprise Resources Planning (ERP) and accounting conservatism for a sample of ERP adopters of Chinese publicly listed firms. We hypothesize that ERP adopters have decreased accounting conservatism because ERP systems provide more transparency of information throughout the firm. Meanwhile, cteria paribus, the extent to which ERP systems impact accounting conservatism is related to firms` characteristic, including market-to-book ratio, leverage and size. Our findings support for two assumptions. These results should be of interest to financial statement preparer initially adopting or implementing new versions of ERP applications, auditor serving clients with ERP systems, and regulator overseeing the financial market and consolidation in the ERP industry.
Keywords: ERP systems; Accounting Conservatism; Information Asymmetry; firms` characteristic