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  主题:Financial Statement Comparability and the Provision of Audit Services




  主办单位:Department of Accounting, Wuhan University


  This study examines the impact of financial statement comparability, as captured by the comparability measures developed in De Franco, Kothari, and Verdi (2011), on the provision of audit services. Prior research documents that financial statement comparability is associated with improved user decision making and better governance. We provide evidence that these informational benefits from comparability also extend to the external audit. Specifically, higher levels of comparability improve the quality of the information produced by the firm, lower audit risk levels, and increase external audit efficiency. Consequently, comparability reduces the overall audit fee.


  李留闯,西安交通大学管理学院会计与财务系副教授。本科和博士毕业于西安交通大学,香港城市大学(The City University of Hong Kong)与美国德州大学达拉斯分校(The University of Texas at Dallas)访问学者。学术成果发表于The Accounting Review, Journal of Banking & Finance, Accounting and Finance, Financial Management, 《管理科学》、《南开管理评论》等国内外知名学术期刊。主要研究成果如下:

  1.       Does internal control over financial reporting really alleviate agency conflicts? (with Baolei Qi, Qing Zhou and Jinghui Sun), Accounting and Finance, 2017, 47( 4): 1101-1125,

  2.       Analyst Forecast Accuracy and Media Independence. (with Jeong-Bon Kim and Hao Zhang), Financial Management, 2017, 46: 1023–1051.

  3.       The Contagion Effect of Low-Quality Audits at the Level of Individual Auditors (withBaolei Qi, Gaoliang Tian and Guochang Zhang), The Accounting Review, 2017, 92: 137-164.

  4.       Press freedom, externally-generated transparency, and stock price informativeness: International evidence (with Jeong-Bon Kim, Hao Zhang and Gaoliang Tian), Journal of Banking & Finance, 2014, 46: 299-310.

  Your participation is warmly welcomed!

发布时间:2018-06-12 15:52:53 浏览人数:
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