光华讲坛

主题： 外来劳工和审计质量:来自H-1B签证持有者的证据

Foreign Labor and Audit Quality: Evidence from Newly Hired H-1B Visa Holders

主讲人： 尚龙飞 （西南财经大学金融学院 副教授）

主持人： 王静

时间：2021年10月26日 11:00-12:30

举办地点：柳林校区通博楼D301会议室

主办单位： 西南财经大学科研处

主讲人简介：尚龙飞，西南财经大学金融学院副教授。博士毕业于香港理工大学，研究方向为公司金融、家庭金融。文章发表在《Journal of Corporate Finance》。

内容简介：在过去的二十年，外来劳工一直是会计事务所重要的劳动力来源。本文研究了外来劳工如何影响审计质量。文章发现审计团队中外来劳工的数量越多，被审计公司发布财务重述的概率越低。上述结果当审计公司面临更复杂的客户或更严重的资源约束时结果更强。当采用了其他样本、其他方法衡量审计质量后，本文依然发现了稳健的结果。综上所述，本文通过研究外来劳工对审计行业的影响做出了学术贡献并对H-1B政策争论提供了政策建议。

Foreign workers have been important sources of labor forces in public accounting firms over the past two decades. In this paper, we investigate how foreign workers influence audit quality. We find that clients audited by audit offices with more newly hired foreign labor have fewer accounting restatements. The effect is more pronounced when the client is more complex or when the audit office faces stronger resource constraints. The results of improved audit quality are also robust to the control of time-varying city characteristics, alternative samples, and alternative audit-quality measures. Overall, our paper contributes to the literature by showing the impact of foreign labor in the auditing industry and provides policy implications for the recent H-1B visa quota debate.