光華講壇——社會(huì)名流與企業(yè)家論壇第6576期

主 題：Social Learning in Auditing（審計(jì)中的社會(huì)學(xué)習(xí))

主講人：Monash University Chen Chen

主持人：西南財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院 高升好

時(shí) 間：9月19日 9:00-10:30

地 點(diǎn)：騰訊會(huì)議，會(huì)議ID: 679-223-025

主辦單位：會(huì)計(jì)學(xué)院 科研處

主講人簡(jiǎn)介：

陳晨，澳大利亞莫納什大學(xué)會(huì)計(jì)系教授。他的研究興趣是財(cái)務(wù)報(bào)告、審計(jì)和公司財(cái)務(wù)。在香港中文大學(xué)獲得博士學(xué)位后，他曾在奧克蘭大學(xué)商學(xué)院工作。他的研究成果發(fā)表在眾多學(xué)術(shù)期刊上，包括Journal of Accounting Research, Management Science, Review of Accounting Studies, The Accounting Review, Auditing: A Journal of Practice & Theory, Journal of Accounting, Auditing and Finance, Journal of Accounting and Public Policy, Journal of Business Ethics, Journal of Banking and Finance, Journal of Business, Finance & Accounting, Journal of Corporate Finance and Accounting and Finance。陳教授的研究成果還被ABC Money, Forbes, Harvard Business Review, London School of Economics Business Review, Columbia Law School's Blog on Corporations and the Capital Markets, Strategy+等刊物報(bào)道。

摘要：

We identify a specific cognitive resource for auditor–social interactions through LinkedIn, the world’s largest online professional network. Our evidence suggests the benefit of this resource to auditors’ decision making. Specifically, we show that more connected audit partners identify more key audit matters (KAMs) outside their area of expertise (outside KAMs), particularly when the professionals with whom the audit partner is connected (connected professionals) are audit partners with expertise matched to these outside KAMs. Further analysis reveals that investors react negatively to outside KAMs identified through audit partners’ connections. If the outside KAMs are new to client firms, the audit committees of these firms are more likely to report them in their audit committee reports within the subsequent years if their auditors have a larger network of professionals with relevant expertise in these KAMs. In addition, auditors’ social learning in KAM identification is stronger when client firms face greater operational uncertainty, when their audit firms have fewer in-house experts in the relevant outside KAM topics, when individual audit partners have greater learning ability, and when the connected professionals and focal auditors have more interactions on LinkedIn.

我們通過(guò)全球最大的在線(xiàn)專(zhuān)業(yè)網(wǎng)絡(luò)平臺(tái)LinkedIn識(shí)別出了一種審計(jì)師之間通過(guò)互動(dòng)學(xué)習(xí)的特定認(rèn)知資源。我們的證據(jù)表明這種資源對(duì)審計(jì)師的決策有好處。具體來(lái)說(shuō)，我們發(fā)現(xiàn)，聯(lián)系越多的審計(jì)師會(huì)在其專(zhuān)業(yè)領(lǐng)域之外識(shí)別出更多的關(guān)鍵審計(jì)事項(xiàng)（KAM），特別是當(dāng)與審計(jì)師有聯(lián)系的專(zhuān)業(yè)人員是具有與這些審計(jì)合作伙伴相匹配的專(zhuān)業(yè)知識(shí)的審計(jì)合作伙伴時(shí)。進(jìn)一步的分析表明，投資者對(duì)通過(guò)審計(jì)師的關(guān)系網(wǎng)絡(luò)確定的外部關(guān)鍵審計(jì)事項(xiàng)做出了負(fù)面反應(yīng)。如果外部關(guān)鍵審計(jì)事項(xiàng)對(duì)被審計(jì)公司來(lái)說(shuō)是新的，且審計(jì)師在這些關(guān)鍵審計(jì)事項(xiàng)方面擁有更大的具有相關(guān)專(zhuān)業(yè)知識(shí)的專(zhuān)業(yè)人士網(wǎng)絡(luò)的時(shí)候，被審計(jì)公司的審計(jì)委員更有可能在隨后的幾年內(nèi)在審計(jì)委員會(huì)報(bào)告中報(bào)告這些關(guān)鍵審計(jì)事項(xiàng)。此外，當(dāng)客戶(hù)公司面臨更大的運(yùn)營(yíng)不確定性時(shí)，當(dāng)審計(jì)公司在相關(guān)外部主題方面的內(nèi)部專(zhuān)家較少時(shí)，當(dāng)個(gè)體審計(jì)合伙人具有更強(qiáng)的學(xué)習(xí)能力時(shí)，或者關(guān)聯(lián)的專(zhuān)業(yè)人士和焦點(diǎn)公司審計(jì)師在 LinkedIn 上有更多互動(dòng)時(shí)，審計(jì)師的社會(huì)學(xué)習(xí)對(duì)關(guān)鍵審計(jì)事項(xiàng)識(shí)別的影響更強(qiáng)。