题目：Culture of Weak Compliance and Financial Reporting Risk
主讲人：Luo Shuqing 副教授 （National University of Singapore）
时 间：2016年1月8（周五）下午16：00-17：30
地 点：主楼 418会议室
主讲人简介：
    Luo Shuqing graduated from Katz Graduate School of Business, University of Pittsburgh and got her Ph.D. degree. She have published many papers in top journals, such as Accounting Review, Strategic Management Journal, Academy of Management Journal, Auditing-A Journal of Practice & Theory, Journal of Accounting and Economics.
内容简介：
    Using one of the most comprehensive data sets on corporate noncompliance assembled, covering 22,885 firm years for 1994-2011 and 22% of Compustat,we examine the association between a firms culture of noncompliance and financial misreporting risk. We use a firm`s violations over a wide range of activities spanning product safety, anti-trust issues, worker safety, worker civil rights and environmental policies to construct a measure of noncompliance culture. We find a statistical and economically significant association between a noncompliance culture and a firm`s proclivity to misreport its financial statements. The results are robust to different measures of financial misreporting and to controls for executive compensation, corporate governance, a measure of internal control weakness, as well as industry noncompliance culture and CEO fixed effects.


（承办：会计系，科研与学术交流中心）