演讲题目：Auditor Experience and Audit Behaviour

报告人：游家兴 教授

时 间：2018年12月28日（周五）下午 3：00-4：30

地 点： 嘉庚一 207

主持人： 乔 政 副教授

点评人：王艳艳 教授

参加者： 对会计、财务研究有兴趣的师生

摘要：Consistent with psychology and sociology literature, we predict that auditor experience could have a profound impact on audit behaviour. To test this theory, we adopt a mixed-method research design by which archival and survey research is integrated to provide comprehensive insight into the relation between auditor experience and audit behaviour. The results based on archival data show that compared to non-accident auditors, accident auditors exert more effort proxied by audit report lag and audit fees. The results based on survey reveal that after experiencing an environmental accident, auditors increase their environmental risk awareness, inquire more into environmental matters, and perform more environmental risk reduction audit procedures. Our additional analysis on the influence of Auditing Standard No. 1631, the Consideration of Environmental Matters in the Audit of Financial Statements, on auditor behaviours provides further evidence relating to the role of auditor experience on audit behaviour. Together, these results offer a psychological account for audit behaviour by showing that auditors’ experience affects their approach to assessing business and inherent risk and changes their audit behaviours through changing their risk awareness.