講座人：劉雪嬌

講座主題：Auditor Reputation Concerns, Human Capital Investment, and Audit Quality

主持人：李哲

摘要：This paper examines audit offices’ human capital investment in response to a reputation loss and the resulting effect on audit quality. We document that after client restatement announcements, audit offices attempt to acquire human capital and talent by posting more audit-related job positions. The increase in job postings is concentrated among more senior and experienced positions, and follows restatements with negative market reactions. It is not driven by replacement hiring due to auditor departures and is associated with more auditors joining the office. Audit personnel salaries also increase in response to client restatement announcements. These human capital investments reduce the contagion effect of low-quality audits and the losses in local market share, supporting improvements in audit quality and auditor reputation.

時間：2022年4月28日（周四下午），15:00-16:30

地點：騰訊會議（ID：261391530）

主講人簡介：

劉雪嬌，對外經濟貿易大學國際商學院教授、博士生導師。研究領域包括審計與内部控制、公司治理、高管薪酬、信息披露等。主持國家自然科學基金面上項目“審計風險評估與應對：基于新審計報告的文本分析與實證研究”、國家自然科學基金青年項目“審計事務所交互作用機制研究——基于企業集團非統一審計視角”等課題（已結題）。成果發表于Contemporary Accounting Research，Review of Accounting Studies （Forthcoming)，Journal of Corporate Finance，Journal of Business Ethics，Abacus等期刊。