題 目： Association between the adopters of Enterprise Resource Planning Systems (ERP) and Accounting Conservatism
主講人：陳宋生副教授 會(huì)計(jì)系
時(shí) 間： 2012年6月12日 中午12:00-13:00
地 點(diǎn)： 主樓418會(huì)議室
主講人簡(jiǎn)介：
陳宋生，男, 偉德國(guó)際1946bv官網(wǎng)會(huì)計(jì)系主任、副教授、、博士生導(dǎo)師、高級(jí)審計(jì)師、注冊(cè)會(huì)計(jì)師。中國(guó)人民大學(xué)會(huì)計(jì)學(xué)博士，北京大學(xué)光華偉德國(guó)際1946bv官網(wǎng)博士后，德國(guó)卡爾斯魯爾大學(xué)高級(jí)訪問學(xué)者。財(cái)政部全國(guó)會(huì)計(jì)學(xué)術(shù)類領(lǐng)軍（后備）人才，曾獲北京市優(yōu)秀人才培養(yǎng)資助，中國(guó)博士后基金會(huì)一等資助。在《會(huì)計(jì)研究》、《審計(jì)研究》等刊物發(fā)表論文多篇，出版專著、譯著、英文教材11部。主持國(guó)家社科基金、教育部等十余項(xiàng)課題。擔(dān)任中國(guó)審計(jì)教授會(huì)副秘書長(zhǎng)、《中國(guó)會(huì)計(jì)評(píng)論》理事，中國(guó)會(huì)計(jì)信息化委員會(huì)委員。
內(nèi)容簡(jiǎn)介：
In this study, we examine the association between Enterprise Resources Planning (ERP) and accounting conservatism for a sample of ERP adopters of Chinese publicly listed firms. We hypothesize that ERP adopters have decreased accounting conservatism because ERP systems provide more transparency of information throughout the firm. Meanwhile, cteria paribus, the extent to which ERP systems impact accounting conservatism is related to firms` characteristic, including market-to-book ratio, leverage and size. Our findings support for two assumptions. These results should be of interest to financial statement preparer initially adopting or implementing new versions of ERP applications, auditor serving clients with ERP systems, and regulator overseeing the financial market and consolidation in the ERP industry.
Keywords: ERP systems; Accounting Conservatism; Information Asymmetry; firms` characteristic
