主 题:A survey of archival audit literature (档案审计文献综述)
主讲人:The USC Leventhal School of Accounting南加州大学莱文塔尔会计学院 Clive Lennox教授
主持人:西南财经大学会计学院院长 唐雪松教授
时 间:2025年9月8日(周一)10:00-11:30
地 点:诚正楼720室
主办单位:新时代中国特色财务与会计理论创新与方法体系研究团队 数字经济重大基础理论与实践创新研究团队 会计学院 科研处
主讲人简介:
Professor Clive Lennox joined the Leventhal School of Accounting in 2015. His research interests are in auditing, voluntary disclosure, corporate fraud, and empirical research methods. He has published more than thirty-five articles in the top-tier accounting journals (Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, Contemporary Accounting Research, and the Review of Accounting Studies).
His research and teaching have received numerous prizes including the Notable Contribution to the Auditing Literature Award from the American Accounting Association. Clive is an Associate editor at the Journal of Accounting Research and the Journal of Accounting and Economics. He is also a former editor at The Accounting Review and Contemporary Accounting Research.
克莱夫·伦诺克斯教授于2015年加入南加州大学莱文塔尔会计学院。其主要研究领域涵盖审计学、自愿性信息披露、公司财务舞弊及实证研究方法,已在会计学顶级期刊(《会计与经济学杂志》《会计研究杂志》《会计评论》《当代会计研究》《会计研究评论》)发表逾35篇学术论文。其教研成果屡获殊荣,包括美国会计学会颁发的“审计学研究杰出贡献奖”。现任《会计研究杂志》与《会计与经济学杂志》副主编,并曾担任《会计评论》及《当代会计研究》期刊编辑。
摘要:
本次讲座系统梳理基于档案数据的审计学术研究。内容涵盖审计质量决定因素、经济后果、审计师行为及监管政策影响等核心领域,并探讨ESG审计等前沿议题。旨在为听众提供该领域的研究框架与未来方向,搭建学界与业界的交流桥梁。