讲座题目 | A survey of the archival audit literature | ||
主讲人 （单位） | Chan Li （堪萨斯大学商学院） | 主持人 （单位） | 潘健平 （国产探花 ） |
讲座时间 | 2026年6月10日 （周三）上午10：00 | 讲座地点 | 经管楼B203 |
主讲人简介 |
Chan Li李婵教授，堪萨斯大学博士，现为堪萨斯大学商学院C. A. Scupin教授，曾为匹兹堡大学终身教授；她的研究兴趣包括审计的经济后果、监管对审计环境的影响、审计师的判断和审计质量等审计理论与实践问题。她已在国际顶级刊物上发表论文30多篇，包括The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Review of Accounting Studies, Accounting, Organizations, and Society, Management Science, MIS Quarterly以及 Auditing: A Journal of Practice & Theory。她的研究成果被美国证券交易委员会(SEC)、美国公众公司会计监督委员会（PCAOB）、《纽约时报》(New York Times),《华尔街日报》(Wall Street Journal) 和《金融时报》(the Financial Times)所引用。 | ||
讲座内容摘要 | External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing over 600 studies into three core areas: the audit market, audit quality, and audit personnel and processes. We offer new conceptual insights into the audit market, emphasizing that audit assurance is unobservable and that audit fee studies generally estimate reduced-form models, rather than separate demand and supply functions. On audit quality, we expand upon DeAngelo’s (1981a) definition to include the auditor’s responsibility to assess ex ante risk. We suggest an alternative three-dimensional definition of audit quality that is more closely aligned with professional standards. We also clarify common misconceptions arising from conflating audit quality with financial reporting quality. Finally, we review the growing literature on audit personnel and call for more research into underexplored roles of personnel in the early stages of the audit process. Our survey contributes by reframing key constructs, identifying limitations in common proxies, and suggesting future research directions to advance our understanding of how audits function and shape financial reporting outcomes. | ||
