科学研究
报告题目：Credit Information Sharing and the Voluntary Use of Audit in Private firms
报告人：陈旸旸
报告时间：2024年10月23日（周三）10:00-11:30
报告地点：劝学楼245
主办单位：bet365手机网址-bet365中文app 辽宁省资本市场财务与会计研究生创新与学术交流中心
【报告摘要】
This paper investigates how the presence of public credit registries (PCR) affects firms’ voluntary use of audits. Based on a sample of firm-level data from 55 countries, we find that PCR increase the demand for external auditing services among private firms. This increase arises because auditing allows firms to better harness the expected benefits from information sharing via PCR, namely, access to greater external financing on better terms. An identification strategy based on the initiation of PCR provides causal inference. Overall, our paper provides evidence that lenders’ improved information access to borrowing firms through PCR, an important type of financial market institution, may complement firms’ voluntary use of auditing services.
【报告人简介】
陈旸旸，香港城市大学商学院会计系教授、系主任。博士毕业于澳大利亚墨尔本大学，曾任职于香港理工大学和莫纳什大学。研究方向为公司财务和财务会计，包括管理薪酬、公司创新、审计质量与定价、盈余管理、公司信息披露等。相关研究成果发表在The Accounting Review、Journal of Accounting Research、Journal of Financial Economics、Management Science、Journal of Financial and Quantitative Analysis、Contemporary Accounting Research、Review of Accounting Studies等期刊。任China Journal of Accounting Research主编、Journal of Contemporary Accounting and Economics联合主编。
【特别提醒】
未经论文作者和主办方允许，严禁将讲座内容录制并公开传播，违者将有可能被追究法律责任。
