On the morning of June 16, 2023, the second paper workshop of School of Accounting in 2023 was successfully held in the Room 245 of the Quanxue Building. This workshop was reported by Professor Yanjin Han and doctoral student Xiaonan Sun, and invited associate professor Xiaoran Ni of Xiamen University and teacher Yuanyue Tan of School of Accounting as guests for comment. The activity was hosted by Haoran Xu, vice dean of School of Accounting.
Firstly, Dr. Xiaonan Sun presented a working paper titled “A Good Name is Rather to be Chosen: The Impact of CEO Reputation on Corporate Green Innovation”. Unlike existing research on the impact of environmental supervision on green innovation in enterprises, this article investigates the impact of CEO reputation, a market-oriented incentive mechanism, on green innovation behavior in enterprises. Using green patent data from A-share listed companies in China from 2007 to 2020, the author constructed a CEO reputation indicator through principal component analysis and tested its impact and internal mechanism on green innovation behavior of enterprises. The research results indicate that CEO reputation has a significant positive impact on the green innovation behavior of enterprises. This impact mainly comes into play by reducing corporate financing constraints and CEO's risk perception of green innovation behavior. Heterogeneity analysis shows that the promotion effect of CEO reputation on green innovation behavior of enterprises is more evident in enterprises with strong salary incentives, political connections, and effective internal controls.
Subsequently, Teacher Yanjin Han presented a paper titled "Just Good Test Takers? High Probability Auditors Identified Using the CPA Examination Performance". By identifying the auditors who have passed all the CPA examinations once or more times, this paper captures the auditor's abilities in cognitive ability, multitasking, time management and self-control, and further examines their impact on audit quality. Research has found that auditors who pass the CPA exam at once are more likely to make audit adjustments, especially downward adjustments, compared to auditors who do not pass the CPA exam at once. This relationship is not related to the size and organizational form of the firm, but is more pronounced for project managers. In addition, when facing important customers, the above roles will be limited; When the firm has a stronger bargaining power, the above role is more obvious. Finally, the research also found that auditors who pass the CPA exam at once charge higher audit fees.
At the end of the forum, two commenting guests had a lively exchange and discussion with the attending teachers and students. The successful organization of the paper workshop has provided a good platform for innovation of paper writing ideas and promotion of paper publishing, which is conducive to giving full play to the rich academic resources of the discipline and further improving the scientific research level of teachers and students of School of Accounting.
