讲座题目：Unintended Economic Consequences of Country-by-Country Reporting: Evidence from Auditor Behavior

讲座时间：2024年11月6日（周三）15:00-16:00

讲座地点：明德楼1101会议室

主讲嘉宾：刘键程（助理教授）  澳门大学

主讲嘉宾简介：

刘键程博士现为澳门大学工商管理学院会计学助理教授，于英国兰卡斯特大学管理学院获得会计学博士学位，曾担任美国爱荷华大学商学院访问学者。曾任职于澳大利亚莫纳什大学和广东财经大学。主要研究领域为会计信息披露和审计，重点关注非上市公司，溢出效应以及真实经济效应。相关研究发表于Journal of Accounting Research，并在美国会计学会年会、加拿大学术会计学会年会和欧洲会计学会年会等国际会议报告。

讲座主要内容：

Using a sample of cross-country observations, we examine the impact of the implementation of country-by-country reporting (CbCr) by the European Union in 2016 on audit fees. We posit that on one hand increased tax transparency increases firms’ demand for audit effort and auditors’ engagement risk, hence increasing audit fees. On the other hand, increased tax transparency reduces firms’ aggressive tax avoidance activities and incentivizes firms to better document and support their tax position, hence reducing audit fees. Using a difference-in-differences approach we find an increase in audit fees following the implementation of CbCr. Further analysis suggests that auditors of CbCr firms report more tax-related key audit matters relative to auditors of non-CbCr firms, the increase in audit fees is larger for firms subject to greater tax authority oversight and that audit quality improved following the implementation of CbCr.

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 经济学院

2024年11月4日