講座人：王文峰

講座主題：Auditor Skill Demands and Audit Quality: Evidence from Job Postings        

摘要：Using a novel dataset of online job postings by accounting firms, this study empirically examines audit offices’ skill preferences and whether they relate to audit quality. Consistent with prior work in labor economics, we find the demand for cognitive, social, and technology-related skills has increased over our sample period of 2007-2017. We also find substantial variation in the demand for these skills not only across audit firms, but also across offices within an audit firm, suggesting that audit offices are not homogeneous in their demand for auditor skills. Among the three skills, we find the demand for social skills has the strongest relation with audit quality. This association is stronger for large or industry specialist audit offices and for complex clients, suggesting the benefits of social skills are greater when effective coordination and knowledge transfer are crucial in achieving high-quality audits. Taken together, our findings suggest that an audit office’s skill preferences represent an important office attribute that can affect audit quality.    

講座時間：2020.10.25，9：00-10：30      

講座地點：中央财經大學學術會堂706      

主講人簡介：王文峰，會計學博士，畢業于馬裡蘭大學，于2016年入職香港城市大學會計學院擔任助理教授。研究方向包括：财務報告真實效果；審計市場結構；資本市場；應用經濟計量學。研究成果發表于The Accounting Review。