报告人：Chao Li, lecturer, University of New South Wales, Australia
Research in labor economics proposes that migrants tend to be a group of self-selected individuals with different ability. Based on this insight, we argue that university graduates who migrate to a more economically developed region have higher ability than those staying in the city of the university where they studied. When these upward migrating graduates become auditors, they provide higher quality audits. Using data from China and multiple measures of audit quality, we find evidence supporting the argument.
李超现为澳大利亚新南威尔士大学讲师，博士毕业于墨尔本大学，曾在Journal of Accounting and Public Policy等国际顶级期刊发表论文，研究兴趣为证券监管、股利、自愿披露等。