主讲人：俞欣 昆士兰大学 副教授

讲座时间：2024年6月21日（周五）10:00

讲座地点：重庆大学B区经济与工商管理学院103室

专家介绍：

俞欣，澳大利亚昆士兰大学会计学副教授，此前于香港中文大学获得博士学位。她的研究侧重于三个领域的公司治理问题：家族企业、企业社会责任和会计信息披露。文章发表在诸多会计学、金融学和经济学国际期刊，包括European Accounting Review, British Accounting Review,Journal of Corporate Finance,Journal of Business Finance & Accounting,Journal of Law and Economics,Financial Management,Journal of Business Ethics等杂志。目前为Corporate Governance: An International Review编委会成员，以及多个国际顶尖和一流期刊审稿人。

讲座内容：

This study investigates theaudit pricing for group-affiliated companies using a sample of publicly listed companies in China. We find that group-affiliated companies pay loweraudit fees when the business group has a stronger comparative financial strength relative to the member company.We explore two possible explanations for this negative relationship: first,business groups with stronger comparative financial strengths are more likely to support member companies when they are in need(risk-sharing effect); second, they are less likely to expropriate member companies (mitigating-agency-problem effect). We find evidence supporting the former effect, but not the latter. Furthermore, we find that auditors are more likely to utilizethe financial strength of business groups in determining audit pricing of member firms when the auditors have more local-specific knowledge of groups and when member companies and their groups are more integrated.