供稿：会计系     摄影：会计系

    美国American University Yinqi Zhang副教授于6月29日在主楼418作了题为“What Client and Auditor Attributes Are Associated with Audit Adjustments?”的学术报告，会计系部分教师、博士生与硕士生20多人参加了报告会。
    张教授用详实的数据分析分析了审计调整受客户特征的影响，以及审计师个人特征的影响。利用2006年到2011年数据验证发现，审计调整数明显受审计客户和审计师个人特征的影响，尤其是审计师个人特征影响明显。演讲结束后， 张教授热情回答了老师和同学们的问题，并就如何改进论文与会计系博士生进行了深入的探讨，报告会取得预期效果。
主讲人简介：
    Yinqi Zhang is an Associate Professor in Accounting at the Kogod School of Business of American University. Her main research interest is in the determinants of audit quality and the impacts of regulatory policies on audit quality. Her work has been published in Auditing: A Journal of Practice and Theory, Journal of Accounting and Public Policy, International Journal of Auditing and Review of Accounting and Finance and accepted for publication in Review of Accounting Studies. She has taught introductory and intermediate financial accounting and introductory managerial accounting in the past. she graduated from Temple University and Tsinghua University.

（审核：颜志军）