主 題：Auditor Expertise Developed from Client Technological Links
地 點：騰訊會議（會議ID：963 647 768）
摘 要：We exploit the technological closeness among clients of the same auditor to examine whether auditors develop expertise from their clients’ technological links beyond product-market specialization. We find that a firm’s technological proximity to the other clients of its auditor improves audit quality and results in an audit fee discount. There is also an increase in audit quality and a decrease in audit fees if a firm exhibits greater technological similarity to clients of its audit firms’ offices other than the office that audits the firm. Our findings suggest that technological knowledge spillover occurs at both the audit firm and audit office levels. Interestingly, although we simultaneously examine both clients’ technological proximity and industry-level product similarity in our main models, we do not find significant evidence of improved audit quality or decreased audit fees associated with product similarity. We further show that auditors develop both within- and across-industry technological expertise.
賀躍，會計學博士，畢業于香港城市大學，于2019年加入中國科技大學。研究領域涉及審計、公司創新、公司治理相關課題，研究論文發表于《審計研究》、《中南財經政法大學學報》等期刊，并有一篇論文被Contemporary Accounting Research有條件接受發表。參與過多項國家基金項目，具有項目申請的相關經驗。在職期間曾擔任管理會計、財務會計、公司治理等本科、研究生和MBA的課程講授。