第二百二十九期财务与会计学术论坛

发布者:xieying 发布时间：2017-04-24 17:29:16 浏览数： 次 [ 返回 ]

时间：2017年4月27日（周四）15:00-16：30

地点：嘉庚二号楼501教室

题目：Managerial ownership, audit fees and audit firm size

报告人：Yuan George Shan, Associate Professor in Accounting (Level D), The University of Western Australia

主持人：李珊，厦门大学财务管理与会计研究院助理教授

论文摘要：

The extent of managerial ownership interest in a firm can affect management incentives concerning the type and quality of accounting information produced which, in turn, can affect auditor’s assessed overall audit risk for their clients and auditor choice. This study examines the relationship between managerial ownership and external auditing. It tests the association between managerial ownership and audit fees and audit firm size in a sample of Australian listed companies. Our results indicate a negative association between management ownership on the one hand and audit fees and audit firms size on the other when management ownership is in the convergence-of-interests region of ownership. Our results also indicate that these relationships are positive when managerial ownership is in the entrenchment region of ownership. Our findings also suggest specific convergence-of-interests and entrenchment regions of managerial ownership in the Australian sample. These findings are useful in informing regulatory initiatives that attempt to improve corporate governance quality.

报告人简介：

Dr. Shan got his PhD in Accounting & Corporate Governance from University of South Australia, Master of Commerce (Accounting) from the University of Adelaide, and Bachelor of Commerce as well as Bachelor of Applied Finance from University of South Australia. He has published papers in Managerial Finance, International Journal of Managerial Finance, etc.