讲座主题：Auditors under Fire: The Effects of Audit Errors on the Career Prospects of Individual Auditors

报告人：韩维芳  上海立信会计金融学院讲师

时间： 2019年10月21日(星期一)  13:30-16:30

地点：  bat365中文官方网站大楼318会议室

邀请部门：会计学系、公司财务研究所

报告简介：This study shows that auditors who sign the audit reports of public clients face negative career consequences when there are client restatements. Specifically, we find that signing auditors in China are downgraded to auditing private clients or leave the firm after experiencing client restatements, but disciplinary action is less likely if signing auditors issue a modified audit opinion related to the potential misstatement. Further analyses show that auditors are more likely to experience career downgrades when located in a less concentrated audit market or when such errors occur with more important clients. Notably, we find some positive outcomes of audit firms’ disciplinary action against auditors, including a reduction in the rate of client restatements and prevention of market share loss. In sum, our findings suggest that individual auditors in China face adverse career consequences when they produce poor-quality audits.

报告人简介：

韩维芳，博士，注册会计师非执行会员，上海市晨光学者，上海立信会计金融学院讲师。主要研究方向为会计、审计与公司治理，教授《审计学原理》、《财务报表审计》、《高级财务会计》等课程，主持国家自然科学基金青年项目、上海市晨光项目、上海市优青项目、立信会计产学研基地联合招标课题等，研究成果发表在《审计研究》、《中国会计评论》、《审计与经济研究》、《会计与经济研究》、《中国注册会计师》等学术期刊上，获得2015年度、2016年度潘序伦中青年会计、审计优秀论文。