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【学术沙龙】现代会计学术沙龙—第100期(第3。
发布时间:2017-10-13 查看次数:

西甲押注第1003)期学术沙龙

Does individual banker's prior experience as an auditor improve IPO firm quality?

报告人:何贤杰,副教授(上海财经大学会计与财务研究院)

主持人: 智,副教授(西甲押注)

间:20171018日(周三)下午,15:00~17:00

点:西甲押注柳林校区通博楼D312教室

办:西甲押注,科研处

报告人简介:何贤杰博士毕业于上海财经大学,现任上海财经大学副教授,博士生导师,会计与财务大数据研究中心执行主任。其研究兴趣包括社会关系与公司行为、海外并购、新媒体、会计准则等方面。相关研究成果发表于国际顶级期刊,《The Accounting Review》、 Contemporary Accounting Research》以及《管理世界》、《金融研究》、《会计研究》、《南开管理评论》等国内权威期刊。

内容简介:We investigate the impact of individual banker s public accounting experience on IPOfirm quality. We find that individual bankers with early-career experience as auditorsbetter constrains issuer firms' earnings management through both accruals and realactivities. This evidence is more pronounced if the audit firm employing the future bankerprovides higher-quality audit and has been subject to a regulatory sanction. Moreover, wefind that the impact of auditing experience on accounting transparency in issuer firmsrises when the investment banker has higher intelligence. Additional analysis reveals thatissuer firms exhibit better long-run stock performance in the presence of an investmentbanker who used to be an auditor. We conclude that early-career experience as auditorshas positive externality when former auditors step into the investment banking industry.

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