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我院海外院长、美国夏威夷大学马诺分校杰出教授周键学术讲座
作者:刘映池    发布时间:2017-06-10 01:13:56    访问次数:8497  
 

讲座时间:2017614  下午230

讲座地点:信息楼 0212#

主讲人简介:

Professor Jian Zhou, PhD, holds the Lloyd Fujie/Delotte Foundation Distinguished Accounting Professorship at the University of Hawaii at Manoa. The focus of his research agenda is in auditing and financial accounting. His research has been downloaded more than 35,000 times and cited over 1700 times, including in top-tier journals in accounting, finance and marketing. His research has also been cited in a leading textbook (William Scott’s Financial Accounting Theory) and listed among readings on the PhD syllabus of a top auditing scholar (Jere Francis). His research has been featured in the Wall Street Journal and Smart Money and has also been requested by the Public Company Accounting Oversight Board. His research is also cited by a SEC study. His research on voluntary internal control audit is cited in a joint letter to the US Congress House Financial Services Committee from the Center for Audit Quality, the Council for Institutional Investors, and CFA Institute. He has published 27 papers in international journals including Contemporary Accounting Research, Journal of Accounting, Auditing and Finance, Journal of Accounting and Public Policy, Auditing: A Journal of Practice and Theory). Dr. Zhou is a member of the editorial board of Auditing: A Journal of Practice and Theory and received the Award for Outstanding Service to the journal in 2014.

讲座题目:Purchases of Non-Audit Services in Board-Interlocked Firms and Financial Reporting Quality  (董事关联关系下公司购买非审计类财务咨询的行为对财务报告质量的影响)      

讲座内容简介:

We find that firms are more likely to purchase non-audit services (NAS) if they are board-linked via a common director to other firms with NAS purchases. NAS contagion is strongest for the category of NAS that includes financial information system design and implementation services (FISDI) and where the interlocked directors are members of the audit committee or top management. NAS contagion weakens post-SOX, consistent with SOX ban of FISDI. Finally, firms with board-linked NAS have lower financial reporting quality, and are less likely to receive internal control material weakness under SOX 404. Overall, the evidence suggests that board-linked NAS purchases are associated with less effective board monitoring, lower auditor independence, and consequently lower financial reporting quality.

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