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    首页 · 科学研究 · 学术动态 · 正文

    学术动态

    CCGAR走进成渝高校行动计划(重庆大学站)双周论坛第176期将于3月12日线上举行!

    2022-03-08 点击数:

    图片

    中国政府审计研究中心双周论坛第176

    服务成渝双城经济圈建设

    CCGAR双周论坛走进成渝高校行动计划

    (重庆大学站)

     

    会议时间:2022/03/12

    主办:西南财经大学中国政府审计研究中心

    重庆大学经济与工商管理学院会计系


     


    会议议程

    中国政府审计研究中心走进成渝高校行动计划

    (重庆大学站)

    CCGAR176期双周论坛

    会议议程(一)

    会议开始  8:50-9:05

    介绍参会主要嘉宾  主持人:吴霞

    The Introduction of Main Guests  Host: Xia Wu

    重庆大学会计系主任  张金若 教授 致辞

    主题报告  9:05-10:35

    1.题目:远程审计与审计质量:实地研究证据 30mins报告+10mins Q&A

    Title1: Remote Auditing and Audit Quality: Evidence from the Field30mins report+10mins Q&A

    主讲嘉宾:吴东辉 教授   香港中文大学

    Speaker: Professer Donghui Wu  The Chinese University of Hong Kong

    2.题目:浅谈审计学术研究   30mins报告+10mins Q&A

    Title2: Discussion on Audit Academic Research     30mins report+10mins Q&A

    主讲嘉宾:齐堡垒 教授  西安交通大学

    Speaker: Professer Baolei Qi  Xi’an Jiao Tong University

    会间休息  10:35-10:45


    会议议程(二)

    论文报告 10:45-11:45

    1.题目:与同行公司共享大客户:对审计工作的影响 20mins报告+10mins Q&A

    Title1: Sharing Common Major Customers with Peer Firms: Implications for Audit Work20mins report+10mins Q&A

    主讲嘉宾:酒莉莉  博士后 香港浸会大学  

    Speaker: Postdoctor Lili Jiu  Hong Kong Baptist University

    2.题目:国家审计与社会审计:领导干部自然资源资产离任审计的视角 20mins报告+10mins Q&A

    Title2: National Audit and Social audit: The Perspective of Accountability Audit of Natural Resources and Assets  20mins report+10mins Q&A

    主讲嘉宾:杨流 博士生   重庆大学

    Speaker: Ph.D. Candidate Liu Yang University of Chongqing

    会议总结与合影 11:45-12:05

    重庆大学 刘斌教授

    CCGAR主任 蔡春教授


    会议其他信息

     

    主持人:吴 霞(西南财经大学中国政府审计研究中心博士生)

    Host: Xia Wu (Ph.D. Candidate of CCGAR, SWUFE)

    时间:2022312(周六) 8:50-12:05

    Time: 8:50-12:05, Sat., Mar., 12, 2022

    平台:腾讯会议(软件)

    Platform: Tencent MeetingAPP

    参会申请:动态邀请函填写回执

    Participation Application: E-invitation Receipt

    主办方:中国政府审计研究中心、重庆大学经济与工商管理学院

    Sponsor: Center for China's Governmental Auditing ResearchCCGAR),Accounting Department, School of Economics and Business Administration, Chongqing University

    网络会议温馨提醒

    1. 本期论坛将采用腾讯会议网络平台举行,因网络会议人数限于140人内,请参会者长按并识别图中动态邀请函二维码填写回执信息,进行实名注册申请参会资格,参会资格获取按照先申请先得原则。

    2. 请您于31017:00前填写申请信息,我们将对收到申请信息进行筛选,并于31117:00前通过您的联系方式向您发送会议号及密码。

    3. 请受邀参会者提前用手机或电脑下载腾讯会议软件或使用微信腾讯会议小程序参加。

    4. 请参会者在入会时将个人信息统一更改为如下格式:单位+实名。

    5. 本次会议于3128:50开始。请参会者于128:50分前进入会场,除主要参会嘉宾外,参会者入会后请保持摄像头和麦克风关闭,并听从主持人安排。

    动态邀请函二维码

     

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    主讲嘉宾简介

     

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    吴东辉,香港中文大学商学院教授,香港中文大学公司治理中心主任,中国注册会计师协会会员,China Journal of Accounting Research (《中国会计学刊》)副主编,Contemporary Accounting Research特约编辑。曾任职于天健会计师事务所及任教于岭南大学及香港理工大学。他的主要研究兴趣是中国的会计及审计制度,研究著作发表于The Accounting Review,Contemporary Accounting Research,Journal of Accounting Research,Journal of Accounting and Economics,Management Science,Review of Accounting Studies等顶尖学术刊物。研究结果不但在学界广为引用,亦为业界审计准则制定所借鉴,对实务产生影响。

    Remote Auditing and Audit Quality: Evidence from the Field

    Abstract: We investigate the impact of remote auditing on audit quality and the good practices taken by auditors to improve audit quality in remote auditing. The outbreak of the COVID-19 pandemic in China provides an opportune testing ground for analyzing the impact of remote auditing on audit quality. Using both survey and archival data, we document that audit quality is lower when auditors switch to remote auditing following the outbreak of the pandemic. The negative effect of remote auditing is more pronounced for non-local or short-tenured auditors. However, several good practices, including adjusting audit procedures timely, relying more on risk evaluation and data analysis, emphasizing the sufficiency and reliability of digital evidence, and exploiting information and communication technology, can improve the effectiveness of remote auditing. Our findings can help financial-statement users better understand quality of audits when conducted virtually and have implications for practitioners to improve remote-auditing technology.

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    齐保垒,西安交通大学管理学院会计与财务系教授,博士生导师,教育部青年长江学者、财政部全国会计领军人才、陕西省青年杰出人才、西安交通大学青年拔尖人才,陕西省工商管理类教学指导委员会秘书长。国际知名学术期刊Asia-Pacific Journal of Accounting and Economics副主编。研究领域包括审计、信息披露、公司治理、财务报表分析等,在The Accounting Review,Contemporary Accounting Research,Auditing: A Journal of Practice and Theory,Journal of Accounting and Public Policy,Accounting and Business Research,Accounting and Finance, Asia-Pacific Journal of Accounting and Economics, The International Journal of Accounting,《管理世界》、《会计研究》、《管理工程学报》、《南开管理评论》、《管理评论》、《管理科学》等国内外著名学术期刊发表论文40余篇。

    工作论文报告人简介

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    酒莉莉,重庆大学管理学博士,现于香港浸会大学从事博士后研究工作。其研究兴趣主要集中在信息披露、审计以及供应链金融等方面。其研究成果主要发表在Auditing: A Journal of Practice & Theory, Journal of Accounting and Public Policy, Asia-Pacific Journal of Accounting & Economics, 《会计研究》,《审计研究》,《管理科学》等国内外重要期刊上。担任Asia-Pacific Journal of Accounting & Economics等期刊的匿名审稿人。

    Sharing Common Major Customers with Peer Firms: Implications for Audit Work

    Abstract: This study exploits an intertwined network of customer-supplier relationships among industry peers to examine the effect of sharing common major customers with peers (i.e., having customer-connected peers) on audit quality. We find that the presence of common customers is negatively associated with levels of discretionary accruals. This association is robust to a series of robustness checks, including propensity score matching (PSM) method, change-based analysis, and the use of alternative measures of audit quality. Further analyses show that the favorable effect of sharing common customers on audit quality is more pronounced for firms with more dispersed customer bases and more sustainable customer relationships. Interestingly, we document a “less is more” finding of customer-connected peers (CCPs) that the favorable impact of CCPs on audit quality strengthens (subsides) in the subgroup with a few (numerous) number of associated CCPs. Lastly, we show that firms with common major customers are more likely to engage the same auditors with their industry peers, and their audit quality appears to be improved when their customer-connected peers are audited by prestigious auditors. These results suggest that the favorable effect of the presence of CCPs works potentially through the “cross-CCP synergy” channel and “information spillover” channel. Collectively, our findings suggest that the externalities derived from the presence of common customers offer an additional venue for auditors to obtain relevant information and thus is incrementally beneficial to audit work.

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    杨流,重庆大学会计学博士在读,主要研究方向为审计、公司治理、企业社会责任等。主要成果发表在《审计与经济研究》、《中国会计评论》、Emerging Markets Finance and Trade。

    国家审计与社会审计:领导干部自然资源资产离任审计的视角

    摘要:领导干部自然资源资产离任审计试点为探究国家审计对社会审计的影响提供了准自然实验场景。本文选取2008-2020年为时间窗口,利用双向固定效应模型,从领导干部自然资源资产离任审计视角探究国家审计对社会审计的影响。研究发现:实施领导干部自然资源资产离任审计能够显著提高社会审计质量,对非四大、受会计师协会抽查的会计事务所审计质量促进效应更强。在政府干预强、国家审计透明度高的地区,领导干部自然资源资产离任审计对社会审计质量的促进效应更强。进一步研究发现,检察部门协同力度高、百公里内有审计特派署的外部环境能加强领导干部自然资源资产离任审计对社会审计质量的促进效应。本研究从社会审计角度,揭示了国家审计的治理作用,同时也为检验领导干部自然资源资产离任审计政策效果提供了新的视角。


    诚邀各位老师和同学参加!

    Your participation are warmly welcomed and highly appreciated!

     

    文本框: 长按或扫描二维码关注我们编辑:王雨萌、杨惠雁审核:CCGAR微信推送团队图片

     

     




     

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