Time：15:30-17：00, October 25, 2018
Venue：Room 501,Jiageng Building 2
Topic：Auditor Ability and Audit Quality: Evidence from Graduate Migration in China
Speaker：Chao Li, lecturer, University of New South Wales, Australia
|
Abstract:
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.