題目：What Client and Auditor Attributes Are Associated with Audit Adjustments?
主講人：Yinqi Zhang副教授（American University）
時間：2015年6月29日（星期一）上午8:30
地點：主樓418
主講人簡介：
Yinqi Zhang is an Associate Professor in Accounting at the Kogod School of Business of American University. Her main research interest is in the determinants of audit quality and the impacts of regulatory policies on audit quality. Her work has been published in Auditing: A Journal of Practice and Theory, Journal of Accounting and Public Policy, International Journal of Auditing and Review of Accounting and Finance and accepted for publication in Review of Accounting Studies. She has taught introductory and intermediate financial accounting and introductory managerial accounting in the past. she graduated from Temple University and Tsinghua University.
內容簡介：
The objective of this study is to provide empirical evidence on the determinants of adjustments proposed by the auditor to the pre-audit financial statements. Our motivations are: First, audit-related adjustment is an observable and a direct indicator of audit quality since initiating adjustments to unaudited numbers is one of the key responsibilities of the auditor and is directly influenced by the auditor. Thus, empirical evidence on the determinants of audit adjustments is potentially informative for understanding audit quality. Second, audit-related adjustments also present a powerful context to test issues of fundamental interest to regulators and academics. One such issue is auditor independence. We contribute to this line of research by examining whether client influence and earnings management incentives attenuate the likelihood of adjustments to pre-audit income and taxes payable. Finally, the Chinese financial reporting and auditing environment presents interesting features that are unavailable in the North American or other settings. Our findings are potentially important not only to users of financial statements, but also to members of audit committees, regulators, and auditors.
（主辦：會計系）
