主題：Institutional Factors: Political Economy, Legal Systems, and Social Norms in Financial Reporting制度因素：政治經(jīng)濟(jì)、法律體系與社會(huì)規(guī)范在財(cái)務(wù)報(bào)告中的作用

主講人：美國南加州大學(xué)馬歇爾商學(xué)院 T.J. Wong教授

主持人：會(huì)計(jì)學(xué)院 易陽副教授

時(shí)間：5月26日14:00-15:00

地點(diǎn)：柳林校區(qū)誠正樓650會(huì)議室

主辦單位：會(huì)計(jì)學(xué)院 科研處

主講人簡介：

T.J. Wong（黃德尊）教授是美國南加州大學(xué)馬歇爾商學(xué)院的Joseph A. DeBell 商業(yè)管理教授和會(huì)計(jì)學(xué)教授。他在會(huì)計(jì)學(xué)領(lǐng)域享有盛譽(yù)，特別是在制度因素對(duì)財(cái)務(wù)報(bào)告和公司治理的影響方面貢獻(xiàn)頗豐。Wong教授曾任香港中文大學(xué)（CUHK）會(huì)計(jì)學(xué)院院長，并在香港科技大學(xué)（HKUST）擔(dān)任教授。他的研究成果發(fā)表在Journal of Accounting and Economics、Journal of Accounting Research、The Accounting Review、Journal of Finance、Journal of Financial Economics、Review of Financial Studies、Review of Finance等會(huì)計(jì)和財(cái)務(wù)頂級(jí)學(xué)術(shù)期刊上。Wong教授在學(xué)術(shù)界和實(shí)務(wù)界均有廣泛影響力，致力于推動(dòng)會(huì)計(jì)和財(cái)務(wù)領(lǐng)域的理論創(chuàng)新與實(shí)踐應(yīng)用。

內(nèi)容提要：

Accounting quality varies significantly across countries due to institutional factors such as political economy, legal systems, and social norms. These factors shape a country’s contracting and market development, influencing firms' corporate governance and accounting practices by affecting their ownership and corporate structures. This institutional framework sheds light on cross-country differences in accounting quality. First, there is no "one size fits all" approach to accounting quality. Second, the adoption of IFRS by many countries does not necessarily lead to a global convergence toward higher accounting standards. Third, implementing advanced accounting standards in emerging economies can result in unintended consequences due to their unique institutional contexts. Finally, firms in relational economies often develop alternative communication channels with arm’s-length shareholders through embedded intermediaries. This chapter also examines how institutions influence new technologies in stakeholder communication and the interaction between governance models and ESG reporting.

會(huì)計(jì)質(zhì)量因制度因素如政治經(jīng)濟(jì)、法律體系和社會(huì)規(guī)范而在各國之間存在顯著差異。這些因素塑造了一個(gè)國家的契約和市場(chǎng)發(fā)展，通過影響企業(yè)的所有權(quán)和公司結(jié)構(gòu)來影響企業(yè)的公司治理和會(huì)計(jì)實(shí)踐。這一制度框架揭示了會(huì)計(jì)質(zhì)量的跨國差異。首先，會(huì)計(jì)質(zhì)量沒有“一刀切”的方法。其次，許多國家采用IFRS并不一定導(dǎo)致全球趨同于更高的會(huì)計(jì)標(biāo)準(zhǔn)。第三，在新興經(jīng)濟(jì)體中實(shí)施先進(jìn)的會(huì)計(jì)標(biāo)準(zhǔn)可能會(huì)因其獨(dú)特的制度背景而產(chǎn)生意想不到的后果。最后，關(guān)系型經(jīng)濟(jì)體中的企業(yè)通常通過嵌入式中介與非關(guān)聯(lián)股東發(fā)展替代的溝通渠道。本章還探討了制度如何影響利益相關(guān)者溝通中的新技術(shù)以及治理模型與ESG報(bào)告之間的相互作用。