喻园管理论坛2022年第45期(总第814期)
演讲主题: Auditor Industry Range and Professional Skepticism
主 讲 人: 肖土盛，中央财经大学会计学院教授
主 持 人: 陈世来，管理学院会计系讲师
活动时间: 2022年11月30日（周三）14:30-16:30
活动地点: 腾讯会议ID：915-305-193
主讲人简介：
肖土盛，中央财经大学会计学院教授、博导，管理会计系主任，中国管理会计研究与发展中心执行主任，中央财经大学“龙马学者”青年学者，康奈尔大学和香港中文大学访问学者。主要研究兴趣为中国制度背景下的公司治理与公司财务、审计等问题，已在The Accounting Review(UTD 24)、Journal of Corporate Finance、《管理世界》、《管理科学学报》、《经济学（季刊）》、《会计研究》等期刊发表论文四十余篇。主持多项国家自然科学基金项目，并担任《管理世界》、《管理科学学报》、《经济学（季刊）》、Journal of Corporate Finance、Auditing: A Journal of Practice & Theory等二十多本学术期刊匿名审稿人。曾获北美华人会计教授会（CAPANA）年会最佳论文奖、PwC 3535论坛年度最佳论文提名奖、全国MPAcc优秀教学案例奖等，部分研究成果被国家自然科学基金委、The Economist、Financial Times、Columbia Law School’s Blog等引用和报道。
活动简介：
We develop the concept of auditor industry range as the extent to which an auditor has experiences in auditing clients from different industries, and we link this construct to auditor judgment based on prior research in psychology and cognitive science. We find that auditors with a wide range of industry experiences are more likely to require audit adjustments than auditors with a narrow range. This positive relation between auditor industry range and audit adjustments is stronger for more complex clients and in more uncertain environments. The effect of industry range on audit adjustments is also more pronounced for industry specialists than for non-specialists, consistent with the idea that industry specialization and industry range are complementary. Overall, our findings suggest that an auditor’s diverse experiences in different industries can facilitate the development of professional skepticism.
