第342期财会院财务与会计学术论坛

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，...

第341期财会院财务与会计学术论坛

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 ...

第340期财会院财务与会计学术论坛

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 ...

第339期财会院财务与会计学术论坛

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,...

第338期财会院财务与会计学术论坛

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 ...

第336期财会院财务与会计学术论坛

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,...

我院侯芳芳助理教授论文在会计国际顶级期刊Contemporary Accounting Research发表

厦门大学财务管理与会计研究院侯芳芳助理教授作为第一作者，与香港大学Jeffrey Ng教授、香港理工大学Xinpeng Xu教授、香港浸会大学Janus Jian Zhang助理教授，一起合作完成的学术论文，在会计国际顶级期刊Contemporary Accounting Research在线发表。论文题目：Credit information sharing and firm innovation: Evidence from the establishment of public credit registries.Contemporary Accounting Research是FT50期刊、学界公认的会计学五大国际学术期刊之一；...

我院胡金帅教授论文在管理学顶刊Management Science发表

近日，厦门大学财务管理与会计研究院胡金帅，与香港科技大学的Mingyi Hung教授和圣克拉拉大学的Siqi Li，合作撰写的论文“Reshaping Corporate Boards Through Mandatory Gender Diversity Disclosures: Evidence from Canada ”，在国际管理学顶刊《Management Science》线上正式发表。Management Science创办于1954年，由美国运筹学与管理科学学院主办，是学界公认的全球最具有影响力的24本商科学术期刊（UTD 24）之一，也是管理科学和运筹学领域历史最悠久、...

我院胡金帅教授与其指导博士生吴鼎纹、吴雄伟合作论文在《管理科学》发表

近日，厦门大学财务管理与会计研究院胡金帅教授与其指导的博士研究生吴鼎纹、吴雄伟合作的论文“交易所问询的信息披露治理效应：LDA 主题模型证据”在《管理科学》上正式刊发。论文摘要 中国资本市场信息披露直通车制度，标志着交易所对上市公司信息披露的监管由事前审批转向事后审查。交易所问询作为事后审查的重要机制，能否揭示上市公司信息披露行为的深层问题并有效发挥持续的督导、威慑与治理效应，是有待深入研究的重要问题。...

第337期财会院财务与会计学术论坛

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....

第335期财会院财务与会计学术论坛

Time/时间：4月11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：Information Inequality and Employee Welfare InequalitySpeaker/报告人： 郏奕帆助理教授Abstract/摘要：We investigate the relation between within-firm information inequality and employee wage inequality. We use the distance between establishments and headquarters to proxy for the level of within-...

第334期财会院财务与会计学术论坛

Time/时间：1月6日（周一）上午9:00-11:30Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室报告一Topic/题目：Salience-induced Attention Spillover and Investors’ Response to Analyst Forecast RevisionsSpeaker/报告人： 许利民高级讲师Facilitator/主持人：李珊副教授Abstract/摘要：Prior research documents that salient stock returns attract investor attention and induce mispricing. We show that such ...