讲座题目：A New Wave of Talent: Big 4 Responses to Partner Qualification Requirements in China

讲座时间：2023年12月4日（周一）15：00-16：00

讲座地点：明德楼1101会议室

主讲嘉宾：廖林副教授      南京审计大学内部审计学院

主讲嘉宾简介：

廖林，澳大利亚新南威尔士大学(UNSW)会计学博士，主要研究方向为审计、会计、ESG等, 现任南京审计大学内部审计学院副院长、副教授、中国政府审计研究中心国际学术研究与交流部主任，入选爱思唯尔2020年和2022年中国高被引学者。主持和参与国家自然科学基金面上项目、四川省社会科学规划“重点研究基地“项目等国家级及省级课题，主要成果发表在The Accounting Review, Journal of Business Ethics、Pacific Basin Finance Journal、British Accounting Review、Accounting and Finance等国际学术期刊，同时担任The Accounting Review, Auditing, Journal of Accounting and Public Policy、Journal of Business Ethics等英文期刊匿名审稿人。目前担任国际知名SSCI期刊《Accounting and Finance》和《Managerial Auditing Journal》副主编。

讲座主要内容：

This paper examines how the Big 4 firms in China responded to a 2012 regulation by the Chinese Ministry of Finance that required 80 percent of these firms’ engagement partners to hold a local certified public accountant license by 2017. Notably, this requirement did not apply to other local firms’ engagement partners. We analyze several outcomes of the regulation at the partner and client levels over a 14-year period around 2012. First, we show that the Big 4 restructured their partnerships and promoted local talent to junior roles under the two-signer system for audit reports. Next, there is no systematic evidence of decreased audit quality for the Big 4 or externalities for other local firms. However, the Big 4 accepted new clients with different characteristics and charged lower audit fees after 2012. Overall, this study sheds light on the Big 4 firms’ responses to regulation and human capital allocation dynamics, as well as their implications for audit quality and pricing in China.

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2023年12月1日