We examine the role of income tax incentives in U.S. firms’ international physical trade flows. The Tax Cuts and Jobs Act of 2017 fundamentally changed the U.S.’s international tax policy, with an important objective of improving U.S. competitiveness and exports. We evaluate whether this tax reform

中美企业集团发展的历史、制度和学术理论存在差异，本文尝试对此进行系统梳理、对比和讨论，以此管窥中国企业集团治理的实践和对应的自主知识构建可能性。首先梳理参照系，回顾美国1888年以来企业集团40年兴起和20年消亡的发展历程，以及对应形成的学术理论。在此基础上，整理中国改革开放以来企业集团发展的政策和历程，重点对比美国，分析中国企业集团实践和学术研究中子公司的性质差异、功能差异、风险差异，进而探讨针对我国企业集团存在的问题如何进行策略性治理。

This study examines the impact of state-level adoptions of pay transparency laws (PTLs) on mortgage loan origination and performance. PTL adoptions allow coworkers to openly discuss salaries in the workplace. Within the banking sector, mortgage officers typically belong to the lower-ranked income gr

We conduct an experiment with Big-Four audit partners and managers to examine how experienced auditors make key audit matter (KAM) decisions based on information about audit adjustment and management disclosure. We predict and find that audit partners are less likely to include an accounting issue a

We introduce a novel measure of Expected Earnings Smoothness (EES) derived from analyst forecasts. Compared to the traditional backward-looking smoothness measure, EES demonstrates superior predictive power for future earnings volatility. Firms with higher expected earnings volatility—after controll

Prior literature consistently finds that restricting managers’ discretion within GAAP-based financial statements most often prevents managers from conveying information, resulting in less useful metrics, notwithstanding theoretical benefits from limiting opportunism. We examine a setting where the o

【讲座时间】2025年10月13日 15:00【讲座地点】会计学院109报告厅【讲座主题】Maintaining high quality reporting in a rapidly changing environment【嘉宾介绍】Dr Andreas Barckow, IASB Chair安德烈亚斯・巴尔考 博士，国际会计准则理事会主席Dr Andreas Barckow is an experienced and highly regarded leader in the field of international accounting. From 2015 to 2021, h

Information technology (IT) innovation is one of the top priorities for executives to attain and sustain competitive advantages. At the same time, pursuing IT innovation is fraught with risk, unpredictability, and complexities, which requires an increased importance of executives' engagement and the

This study investigates whether and how managerial incentives in State-Owned Enterprises (SOEs) influence the recording of audit adjustments. Using data on audit engagements of publicly traded firms in China from 2006 to 2017, we find that SOEs are significantly more likely than non-SOEs to avoid r

【讲座时间】2025年7月3日 9:00【讲座地点】会计学院108室【讲座主题】更好的信息，更好的决策——国际财务报告准则的最新进展【嘉宾介绍】陆建桥，国际会计准则理事会理事曾经在财政部会计准则委员会、财政部会计司工作，多年从事中国会计准则的研究、制定与国际趋同工作，并兼任国际会计准则理事会会计准则咨询论坛成员。2017年起担任国际会计准则理事会理事，负责国际财务报告会计准则的制定工作。2020年起兼任国际会计准则理事会中小主体工作组主席，同时负责中小主体国际财务报告会计准则的制定及其全球采用与实施支持工作。

Information technology (IT) innovation is one of the top priorities for executives to attain and sustain competitive advantages. At the same time, pursuing IT innovation is fraught with risk, unpredictability, and complexities, which requires an increased importance of executives' engagement and the

Audit firms may voluntarily submit public responses to PCAOB inspection findings. In contrast to large audit firms, many small firms issue detailed responses that sometimes openly disagree with the PCAOB. We examine the implications of small firms’ responses and document three primary findings. Firs