喻园管理论坛2022年第12期(总第781期)

演讲主题: Audit Engagement Partner Trust and Audit Quality

主 讲 人: Ling Lei Lisic，美国弗吉尼亚理工大学潘普林商学院会计系Wayne E. Leininger讲座教授

主 持 人: 施汉忠，威尼斯欢乐娱人城·首页会计系讲师

活动时间: 2022年6月6日（周一）19:30-21:00

活动地点：腾讯会议ID：984-623-917

主讲人简介：

Ling Lei Lisic，美国弗吉尼亚理工大学（Virginia Tech）潘普林商学院（The Pamplin College of Business）会计系Wayne E. Leininger讲座教授。Lei教授的研究方向主要是：审计领域（如，审计委员会、审计合伙人、审计费用、审计质量、内部控制、国际审计）；财务会计领域（如，公司治理、ESG/CSR、财务报告、SEC问询函、内幕交易、信息披露等）。Lei教授的研究成果发表在国际财务与会计顶级期刊，诸如Journal of Financial Economics, Journal of Accounting and Economics ,Contemporary Accounting Research，Review of Accounting Studies ,Accounting, Organizations and Society等期刊。Lei教授目前担任Journal of International Accounting Research期刊编辑，同时也是会计财务顶级期刊The Accounting Review的编委会成员之一。

活动简介：

This research wants to examine whether U.S. audit engagement partners level of trust is associated with the quality of the audits they oversee. Using the trust score associated with the partner’s country of ancestry as a proxy for trust, we find that more trusting partners oversee lower quality audits when measuring audit quality using restatements, discretionary accruals, and audit fees. Next, we find that more trusting partners are more likely to be named in PCAOB enforcement actions, SEC comment letters, and SEC AAERs, providing a direct link between partner trust and audit quality. Finally, we find that more trusting partners utilize foreign component auditors to a greater extent and accept riskier clients, both of which are negatively associated with audit quality, and propose that these are two mechanisms through which partner trust can influence audit quality.