光华讲坛

主 题：Social Learning in Auditing（审计中的社会学习)

主讲人：Monash University Chen Chen

主持人：威尼斯wns888app下载|中国有限公司 高升好

时 间：2023年9月19日（周二）9:00—10:30

地 点：腾讯会议，会议ID: 679223025

主办单位：威尼斯wns888app下载 科研处

主讲人简介：陈晨，澳大利亚莫纳什大学会计系教授。他的研究兴趣是财务报告、审计和公司财务。在香港中文大学获得博士学位后，他曾在奥克兰大学商学院工作。他的研究成果发表在众多学术期刊上，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。陈教授的研究成果还被ABC Money, Forbes, Harvard Business Review, London School of Economics Business Review, Columbia Law School's Blog on Corporations and the Capital Markets, Strategy+等刊物报道。

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.  

我们通过全球最大的在线专业网络平台LinkedIn识别出了一种审计师之间通过互动学习的特定认知资源。我们的证据表明这种资源对审计师的决策有好处。具体来说，我们发现，联系越多的审计师会在其专业领域之外识别出更多的关键审计事项（KAM），特别是当与审计师有联系的专业人员是具有与这些审计合作伙伴相匹配的专业知识的审计合作伙伴时。进一步的分析表明，投资者对通过审计师的关系网络确定的外部关键审计事项做出了负面反应。如果外部关键审计事项对被审计公司来说是新的，且审计师在这些关键审计事项方面拥有更大的具有相关专业知识的专业人士网络的时候，被审计公司的审计委员更有可能在随后的几年内在审计委员会报告中报告这些关键审计事项。此外，当客户公司面临更大的运营不确定性时，当审计公司在相关外部主题方面的内部专家较少时，当个体审计合伙人具有更强的学习能力时，或者关联的专业人士和焦点公司审计师在 LinkedIn 上有更多互动时，审计师的社会学习对关键审计事项识别的影响更强。