题目：Business Group Importance and Audit Quality
主讲人：伍利娜 副教授（北京大学光华12BET）
时间：2015年6月5日 下午14点
地点：主楼418
主讲人简介：
     伍利娜博士，北京大学光华12BET会计系副教授，博士生导师。研究专长为审计、会计信息披露与财务。曾在《经济研究》、《管理世界》、《会计研究》、《审计研究》、《金融研究》、《经济科学》、《中国会计评论》、和《南开管理评论》等学术期刊上发表数十篇文章，并合著有《高级审计学：实证视野下的审计研究》一书。她主持国家自然科学基金项目和教育部人文社科项目，参与国家社会科学基金、世界银行、审计署与国资委等多个项目。
内容简介：
     This paper investigates the relationship between client importance at the business group level (business group importance) and audit quality. Business group importance is calculated as the sum of audit fees for a specific auditor from companies in a business group divided by the total revenues of the auditor. We find that business group importance is positively related to performance matched discretionary accruals. Further, we find that business group importance affects audit quality of non-industry specialists, while it does not affect audit quality of industry specialists. For the heterogeneity of business groups, we find that business group importance is related to audit quality only when member companies in the same business group are in unrelated businesses.


（主办：会计系）