2026年第42期(总第1186期)

演讲主题：Do Political Connections Reduce Customer Complaints? Evidence from China’s Online Complaint Platform

主讲人：张沙夫 湖南大学工商管理学院副教授

主持人：朱玲 会计与财税系讲师

活动时间：2026年6月8日（周一）10:00-12:00

活动地址：管院大楼412会议室

主讲人简介：

张沙夫，湖南大学工商管理学院副教授、湖南省省民革党员、省政协办公厅特邀信息员、省民革参政议政人才库专家、省民革参政议政委员会委员、省欧美留学同学会金融委员会委员。曾担任湖大MPAcc中心主任，会计系副主任。主要研究审计，分析师，信息披露，ESG，公司研发，公司金融等领域。研究成果发表在Contemporary Accounting Research、Journal of Business Ethics, Auditing: A Journal of Practice and Theory和Journal of Banking and Finance等期刊上，获国内国外学术会议最佳论文奖。主持了国家级外国专家个人项目、湖南省社科面上项目、省委统战部项目、长沙市社科联规划项目等课题。担任Contemporary Accounting Research以及 Corporate Governance: An International Review等期刊的审稿人。此外，完成的资政调研报告多次获得省部级领导肯定性批示，多篇资政报告被省部级内参采纳。

活动简介：

This study investigates whether and how political connections affect customer complaints in the Chinese market, using a comprehensive dataset from the country’s largest online complaint platform. Analyzing 22,644 firm-year observations from 2018 to 2023, we find that politically connected firms experience significantly fewer customer complaints. A one-unit increase in political connection strength is associated with a 9% reduction in complaints relative to the sample mean. This effect operates through two primary mechanisms: a reputation-motivation channel and a financial resource channel. The mitigating effect is more pronounced for firms in highly marketized regions, those with higher advertising expenditures, companies facing greater earnings pressure, and those with lower tangible asset ratios.