题目：Earnings Management, Ethics, and Employee Selection
主讲人：Harris L. Ling（University of South Carolina）
时间：2016年5月13日15点
地点：主楼241会议室
主讲人简介：
    Harris L. Ling 先后毕业于世界著名会计强校University of Illinois at Urbana- Champaign, 获会计学硕士和博士学位。目前就职于著名会计实验研究重镇University of South Carolina会计学院。她有多篇成果发表于国际权威期刊 Contemporary Accounting Research和Accounting, Organizations and Society。多次在美国会计学会和美国各个大学宣读论文，并获各种奖励。
内容简介：
    This study reports the results of three experiments that examine whether the employee selection process perpetuates earnings management. Our research design involves two hypothetical job candidates for a senior accounting position, one of which has personality characteristics that indicate a predisposition to manage earnings and the other has personality characteristics that indicate the opposite predisposition. The results of Experiment 1 indicate that, in firms facing pressure to manage earnings, the job candidate who has personality characteristics indicating a predisposition to manage earnings is favored because that person is perceived to be a better fit for the position. The results of Experiment 2 indicate that experienced executive recruiters screen out accounting job candidates who are not predisposed to manage earnings, suggesting that certain types of job candidates may never be considered for high-level accounting positions in firms that face pressure to manage earnings. The results of Experiment 3 indicate that, when financial statements are used for purposes of firm valuation versus monitoring, job candidates who are predisposed to manage earnings are favored over job candidates who are not. We also find that the personality characteristics that indicate a predisposition to manage earnings do not signal better managerial capabilities in other areas. Our results help illuminate why earnings management stubbornly persists despite decades of regulatory efforts designed to curtail that behavior.

（承办：会计系，科研与学术交流中心）