題目：Business Group Importance and Audit Quality
主講人：伍利娜 副教授（北京大學(xué)光華偉德國際1946bv官網(wǎng)）
時間：2015年6月5日 下午14點(diǎn)
地點(diǎn)：主樓418
主講人簡介：
伍利娜博士，北京大學(xué)光華偉德國際1946bv官網(wǎng)會計系副教授，博士生導(dǎo)師。研究專長為審計、會計信息披露與財務(wù)。曾在《經(jīng)濟(jì)研究》、《管理世界》、《會計研究》、《審計研究》、《金融研究》、《經(jīng)濟(jì)科學(xué)》、《中國會計評論》、和《南開管理評論》等學(xué)術(shù)期刊上發(fā)表數(shù)十篇文章，并合著有《高級審計學(xué)：實(shí)證視野下的審計研究》一書。她主持國家自然科學(xué)基金項(xiàng)目和教育部人文社科項(xiàng)目，參與國家社會科學(xué)基金、世界銀行、審計署與國資委等多個項(xiàng)目。
內(nèi)容簡介：
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.
（主辦：會計系）
