主题：Does the Audit Reputation Matter? Individual Auditor-Level Evidence

　　时间：2017年6月19日上午9：30-11：00

　　地点：C273

　　主讲人：司毅

　　主讲人单位：香港城市大学和西安交通大学

　　主办单位：2023新澳网官方网站经管学院会计系、MPAcc中心和财务会计研究所

　　论文摘要：This study investigates whether reputation matters at the individual auditor level in China, where litigation plays a very limited role and individual auditors’ information is mandatorily disclosed. Specifically, this study investigates whether reputational loss incurred by regulatory sanctions against individual auditors lead to a client loss subsequently. The empirical evidence implies that audit clients are more likely to dismiss individual auditors and their affiliated audit firms after individual auditors’ reputation is impaired. Furthermore, the likelihood of auditor dismissals is significantly positively associated with media coverage of individual sanctions and related frauds.

　　主讲人简介：香港城市大学和西安交通大学会计学博士