会计系学术讲座系列2021年第24讲

主 题：审计监督与自愿性披露

主讲人: 王慧（香港科技大学应届博士生）

协调人: 廖冠民 汝毅

时 间：2021-12-08 13:30

地 点：线上腾讯会议

语 言：英文

地点：腾讯会议 https://meeting.tencent.com/dm/w5622HXtOBGy 

会议号：994-394-921

密码：1208

讲座摘要:

The Public Company Accounting Oversight Board (PCAOB) issues auditor-specific inspection reports that summarize audit deficiencies. I examine whether audit deficiencies affect voluntary disclosure of the auditors’ client firms since these deficiencies make investors uncertain about firms’ prospects inferred from audited financial statements. I find robust evidence that firms issue more management earnings forecasts if their auditors have higher audit deficiency rates. In addition, the association between audit deficiencies and management earnings forecasts is stronger for firms with greater information demand or firms with more incentives to disclose. Overall, my evidence suggests that firms use voluntary disclosure to actively mitigate the investors’ information uncertainty caused by audit deficiencies.

主讲人简介:

Hui Wang is a PhD candidate in the Department of Accounting at the Hong Kong University of Science and Technology. Her research interests include voluntary disclosure, textual analysis, and debt contracting. Hui received her M.A. in accounting from Peking University and B.A. in accounting from Nanjing University.