讲座题目：The Accounting Machinations of Corporate Australia

主讲人：George Mickhail教授

讲座时间：2018年12月7日（周五）上午10：00-11:30

讲座地点：bat365中文官方网站大楼218室

邀请部门：金融学系、金融工程研究所

Abstract：Most academic research and reports from Australian, European and U.S. institutions have studied corporate tax avoidance, its estimated cost and the different mechanisms of tax avoidance used by multinationals. A social network analysis of the regulators, auditors and directors of corporations indicated the existence of strong educational and professional connections between regulators and companies practising tax avoidance.  The findings confirmed that there are, at least, two types of connections, educational connections and professional connections that exist between regulators and companies practising tax avoidance.

报告人简介：

George Mickhail教授，北京理工大学Bryant学院会计系主任，《环球时报》特约撰稿人，曾任教于澳大利亚University of Wollongong，著有多部著作，在国际核心期刊上多次发表论文。主要研究方向信息技术对会计的影响、国际税收等。