345th Seminar

Time/时间：10月17日（周五）10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：Management Forecasts and Investment Efficiency: Evidence from a Natural ExperimentSpeaker/报告人：郏奕帆助理教授Abstract/摘要：This study examines the effect of management forecasts on investment efficiency by exploiting a regulatory change that provides plausibly exogenous variation in the presence ...

344th Seminar

Time/时间：10月10日（周五）10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：Politically motivated corporate tax behaviorSpeaker/报告人：李皖昀助理教授Abstract/摘要：In this study, we examine the presence of political interference in the enforcement actions of the Internal Revenue Service (IRS). We find that firms located in the voting districts of powerful politicians ...

343rd Seminar

Time/时间：9月4日（周四）10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：Cross-task spillover effects of PCAOB InspectionsSpeaker/报告人：Gans Narayanamoorthy, Professor of Accounting, Tulane UniversityFacilitator/主持人：胡金帅教授Abstract/摘要：This study investigates whether the Public Company Accounting Oversight Board’s (PCAOB) inspection focus in one audit area ...

342nd Seminar

Time/时间：6月6日（周五）10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：审计市场竞争与信息同质化Speaker/报告人：邓婕助理教授Abstract/摘要：2020年《证券法》实施的 “备案制”改革重构了审计市场竞争格局，本文利用这一外生政策冲击作为准自然实验，构建双重差分模型考察审计市场竞争对关键审计事项文本相似度的影响。研究发现，备案制实施显著提升了关键审计事项的文本相似度，中小型会计师事务所在竞争压力下更倾向于对重要客户采取迎合性披露策略，...

341st Seminar

Time/时间：5月30日（周五）10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：Credit information sharing among lenders and the debt contracting value of borrowers’ accounting informationSpeaker/报告人：侯芳芳助理教授Abstract/摘要：Credit information sharing among lenders disciplines borrower behaviors and enables lenders to better screen and monitor borrowers. Using staggered ...

340th Seminar

Time/时间：5月23日（周五）10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：Leverage Volatility RiskSpeaker/报告人：吴致霆助理教授Abstract/摘要：Variations in the volatility of both the primary dealer and broker-dealer leverage are high in recessions. Similar volatility patterns in leverage connect the role of a financial intermediary as both a borrower and a lender using ...

339th Seminar

Time/时间：5月16日（周五）10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：From Neurons to Networks: A Literature Review on fNIRS-Based Insights into Human-AI Decision-MakingSpeaker/报告人：Shumaila NazFacilitator/主持人：Prf. Yasheng ChenAbstract/摘要：This paper offers an extensive literature review examining the convergence of human-AI collaborative decision-making,...

338th Seminar

Time/时间：5月9日（周五）10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：Climate Regulatory Risk and Firm Commitments: Evidence from the US State-Level Climate Mitigation PlansSpeaker/报告人：车逸行助理教授Abstract/摘要：In this study, we examine how firms respond to climate regulatory risk imposed by climate-related regulations. Specifically, we investigate the influence ...

337th Seminar

Time/时间：4月25日（周五）10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：Redact to benefit or Signal? Insider trading and contract redactionsSpeaker/报告人： 龚昭然 西交利物浦大学国际商学院金融系的助理教授Abstract/摘要：We investigate the information withheld through contract redaction by analyzing insider trading activities surrounding filings of redacted contracts....

336th Seminar

Time/时间：4月18日（周五）10:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室Topic/题目：Material Control to Cost Control: Machine Learning in Tobacco ManufacturingSpeaker/报告人： Lai Lai Aung, （2023 级财务学博士生）Facilitator/主持人：陈亚盛 教授Abstract/摘要：The industrial sector struggles to enhance efficiency and reduce material costs, particularly in China’s tobacco industry,...