供稿：會(huì)計(jì)系 攝影：會(huì)計(jì)系
美國(guó)American University Yinqi Zhang副教授于6月29日在主樓418作了題為“What Client and Auditor Attributes Are Associated with Audit Adjustments?”的學(xué)術(shù)報(bào)告，會(huì)計(jì)系部分教師、博士生與碩士生20多人參加了報(bào)告會(huì)。
張教授用詳實(shí)的數(shù)據(jù)分析分析了審計(jì)調(diào)整受客戶特征的影響，以及審計(jì)師個(gè)人特征的影響。利用2006年到2011年數(shù)據(jù)驗(yàn)證發(fā)現(xiàn)，審計(jì)調(diào)整數(shù)明顯受審計(jì)客戶和審計(jì)師個(gè)人特征的影響，尤其是審計(jì)師個(gè)人特征影響明顯。演講結(jié)束后， 張教授熱情回答了老師和同學(xué)們的問題，并就如何改進(jìn)論文與會(huì)計(jì)系博士生進(jìn)行了深入的探討，報(bào)告會(huì)取得預(yù)期效果。
主講人簡(jiǎn)介：
Yinqi Zhang is an Associate Professor in Accounting at the Kogod School of Business of American University. Her main research interest is in the determinants of audit quality and the impacts of regulatory policies on audit quality. Her work has been published in Auditing: A Journal of Practice and Theory, Journal of Accounting and Public Policy, International Journal of Auditing and Review of Accounting and Finance and accepted for publication in Review of Accounting Studies. She has taught introductory and intermediate financial accounting and introductory managerial accounting in the past. she graduated from Temple University and Tsinghua University.
（審核：顏志軍）
