2026年第41期(总第1185期)

演讲主题：Opening the Black Box of Audit Firm Governance:Internal Integration and Cross-Office Audit Quality Consistency

主讲人：Tan Liang 弗吉尼亚理工大学副教授

主持人：施汉忠 计算金融系讲师

活动时间：2026年06月09日（周二）10:00-12:00

活动地址：管院大楼107教室

主讲人简介：

Tan Liang，弗吉尼亚理工大学会计系副教授，Tan教授的研究方向主要是：审计领域（如，审计合伙人、审计质量、）；财务会计领域（如，公司治理、财务报告、信息披露等）。Tan教授的研究成果发表在国际财务与会计顶级期刊，诸如Journal of Accounting and Economics ,The Accounting Review，Management Science, Review of Accounting Studies 等期刊。

活动简介：

This study examines whether internal integration in audit firm governance reduces cross-office variation in audit quality. Drawing on detailed governance data on audit firms, we construct multidimensional indices capturing human resource integration, financial integration, engagement and quality-control integration, and information technology integration, and link them to office-level audit quality. We find that stronger internal integration is associated with a smaller audit quality gap between large and small offices. In cross-sectional tests, integration weakens the association between office size and audit quality in both Big 4 and non-Big 4 firms, and this moderating effect is stronger for geographically remote offices. Consistent with integration operating through more uniform audit execution, we also find that higher integration is associated with lower within-firm dispersion in restatement rates and audit adjustments. Overall, our findings open the black box of audit firm governance by showing that internal integration promotes more consistent audit quality across offices, offering insights for regulators and audit firms seeking to strengthen governance and audit consistency.