351st Seminar

Time/时间：3月20日(周五）上午9:30-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室（一）价值链中的间接排放与企业价值Speaker/报告人：魏慕佳Facilitator/主持人：李珊副教授（二）全球金融素养与企业股价崩盘风险研究Speaker/报告人：张文琦Facilitator/主持人：李珊副教授（三）Smarter Public, Better Earnings Guidance: Cross-Country Evidence on Financial Literacy and Managerial Earning Forecasts....

350th Seminar

Time/时间：3月13日(周五）上午9:30-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室（一）退市新规与资产误定价调整：基于A股市场的证据Speaker/报告人：陈志杰Facilitator/主持人：邓婕助理教授（二）审计市场竞争加剧与关键审计事项文本相似度——基于“备案制”实施的准自然实验Speaker/报告人：谢榕蓉Facilitator/主持人：邓婕助理教授（三）持续督导能降低股价崩盘风险吗？——来自断点回归的证据Speaker/报告人：...

349th Seminar

Time/时间：12月5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：Taking ESG Strategy—Sustainable Development of FamilySpeaker/报告人：柯钊晖博士研究生Facilitator/主持人：王荔红教授Abstract/摘要：This study explores how family involvement affects the ESG strategic engagement of Chinese family businesses, using a sample of 625 Chinese A-share listed family firms ...

348th Seminar

Time/时间：11月14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 headlines to verdicts: Judges’ exposure to corporate environmental incidents and judicial decision-making in environmental litigationSpeaker/报告人：刘俊岐助理教授Abstract/摘要：We study the impact of federal judges’ personal exposure to news-based environmental incidents through their ...

347th Seminar

Time/时间：11月7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：One Piece: Political Relations and Capital Flows Across the Taiwan StraitSpeaker/报告人：Zhige YuAbstract/摘要：This paper investigates whether the political relationship between Mainland of China and Taiwan influences firm-level investment behavior across the Strait. To capture this relationship,...

346th Seminar

Time/时间：10月24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：创新支持型供应链关系对于客户企业创新表现的影响分析Speaker/报告人：宋瑶 博士研究生Facilitator/主持人：王荔红教授Abstract/摘要：在创新链与供应链深度融合的背景下，构建创新支持型供应链关系成为推动微观层面“双链”协同的重要尝试。本文利用我国2000~2024年A股上市公司的数据作为研究样本，从供应商提供创新支持的视角，...

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，...