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11
2025-11
第348期财会院财务与会计学术论坛
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 ...
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07
2025-11
第347期财会院财务与会计学术论坛
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,...
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10
2025-10
第345期财会院财务与会计学术论坛
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 ...
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05
2025-10
第344期财会院财务与会计学术论坛
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 ...
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19
2025-09
我院硕士研究生Mohamed Kamara论文在African Journal of Business Management发表
Recently, the paper independently completed by Mohamed Kamara from the Institute for Financial & Accounting studies (IFAS) was published in the African Journal of Business Management, which is indexed in the Social Sciences Citation Index (SSCI).Abstract/摘要The study examines the electronic mobile payment system (EMPS) in transacting goods and services. This study reviews the orange mobile money ...
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03
2025-09
第343期财会院财务与会计学术论坛
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 ...
