主 题：Auditor Expertise Developed from Client Technological Links
地 点：腾讯会议（会议ID：963 647 768）
摘 要：We exploit the technological closeness among clients of the same auditor to examine whether auditors develop expertise from their clients’ technological links beyond product-market specialization. We find that a firm’s technological proximity to the other clients of its auditor improves audit quality and results in an audit fee discount. There is also an increase in audit quality and a decrease in audit fees if a firm exhibits greater technological similarity to clients of its audit firms’ offices other than the office that audits the firm. Our findings suggest that technological knowledge spillover occurs at both the audit firm and audit office levels. Interestingly, although we simultaneously examine both clients’ technological proximity and industry-level product similarity in our main models, we do not find significant evidence of improved audit quality or decreased audit fees associated with product similarity. We further show that auditors develop both within- and across-industry technological expertise.
贺跃，会计学博士，毕业于香港城市大学，于2019年加入中国科技大学。研究领域涉及审计、公司创新、公司治理相关课题，研究论文发表于《审计研究》、《中南财经政法大学学报》等期刊，并有一篇论文被Contemporary Accounting Research有条件接受发表。参与过多项国家基金项目，具有项目申请的相关经验。在职期间曾担任管理会计、财务会计、公司治理等本科、研究生和MBA的课程讲授。