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匹兹堡大学李婵教授学术讲座
作者:刘映池    发布时间:2017-06-26 14:47:32    访问次数:6941  
 

讲座时间:2017630 上午9:30

讲座地点:信息楼0224

主讲人简介:李婵(Chan Li副教授现任职于匹兹堡大学(University of Pittsburgh)卡兹商学研究生院(Katz Graduate School of Business)。研究方向为审计、内部控制和公司治理。在The Accounting Review(TAR),Contemporary Accounting Research(CAR),Journal of Accounting Research(JAR),Journal of Accounting and Economics(JAE)等学术期刊上发表论文多篇。李婵教授还是Auditing: A Journal of Practice & Theory 杂志编辑(editor),Contemporary Accounting Research和Journal of Information Systems等期刊的编委会成员(Editorial board)。

讲座题目:Public Accounting Experience and the Remediation of Material Internal Control Weaknesses (公共会计经验与重大内控缺陷修正)

讲座内容简介:Our study investigates the potential benefits of public accounting experience to auditee companies. We find companies hire more employees with public accounting experience after they receive adverse opinions on their internal controls. This result is particularly strong for companies whose material internal control weaknesses are related to personnel issues. We also find that internal control opinions improve significantly after companies hire more employees with public accounting experience. We conclude that employees with prior experience in public accounting help companies to improve their internal controls over financial reporting.

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