报告题目：Auditor Home Bias, Client Selection, and Audit Quality

时间：2024年11月29日14:10

地点：线上

腾讯会议号：582-468-132

报告人：刘雪娇  

报告人简介：

对外经济贸易大学商学院会计系教授、博士生导师，国家级青年人才称号获得者，入选财政部国际化高端会计人才培养工程。在Journal of Accounting Economics, Review of Accounting Studies, Contemporary Accounting Research, Journal of Corporate Finance, Journal of Business Ethics, JBFA, Abacus等国际顶尖及高水平学术期刊发表论文。主持多项国家自然科学基金项目。

报告内容简介：

Using proprietary data derived from auditors’ personal identifications in China, we examine how auditors’ hometown affiliations influence their client selection and audit quality. We find that auditors tend to preferentially select clients from their own hometowns, and that these clients are associated with a reduction in audit quality, evinced by an increased probability of financial misstatements, higher discretionary accruals, and more earnings smoothing. Channel analyses suggest that subsequent audit treatments rather than initial client selections drive the negative impact of auditor home bias on audit quality. Hometown clients also are more likely than other clients to receive income-increasing adjustments during audits. Furthermore, auditors tend not to leave their hometown clients, even if the client suffers reputation damage. Our results are attenuated by auditors’ professional training and a strong institutional environment. Our findings shed light on the significant role of home bias in shaping auditors’ professional judgment.

（承办：会计系、科研与学术交流中心）