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

This paper examines how experiences with salient climate events affect workers’ employment preferences. We find that after a region experiences climate disasters, local firms with worse environmental performance fill job vacancies at a slower rate compared to those with better environmental performa

This paper examines how expert networks function as information intermediaries in private capital markets. The global expert network industry now exceeds $2.3 billion in annual revenue and holds growing economic importance, yet research on how these networks influence investment outcomes remains lim

Using regular SEC filings filed between July 2008 and December 2018 with and without redacted contracts, we document that insiders trade on the redacted private information and that insider selling activities appear to be more pronounced and last longer than insider buying activities. We further fin

Leveraging exogenous upgrades of outdoor workers’ heat protection policies in 2010 and 2012 in a large Chinese city, our research tests whether employers take strategic responses to mitigate or even offset the increase of human capital cost and, thus, harm the welfare of employees.

This paper examines the impact of financial misconduct announcements on import penetration. We find that industry-level import penetration increases significantly following such announcements by regulators.

1、如何更好理解中国的改革与制度变革？ 2、学术研究如何有用还有趣？ 3、学术研究之外，还有哪些是科研工作者的兴趣？

The transition in banks’ loan loss accounting from the incurred loss model to the expected loss model (CECL) requires a forward-looking approach to estimating credit losses over the lifetime of loans.

Usinga near-universe sample of job postings from 2010 to 2020, we find thatmanagers disclose good news of job demand before insider trading so thatthey could sell securities in higher price immediately following thedisclosure.