光华讲坛

主 题：Do Auditors Perceive Non-articulation between Financial Statements as a Source of Audit Risk?

主讲人：Professor Hong Xie, Gatton College of Business and Economics, University of Kentucky

主持人：西南财经大学会计学院副院长唐雪松教授

时 间：2015年6月25日上午9:30-11:00

地 点：通博楼D207会议室

主 办：中国政府审计研究中心、西南财经大学会计学院、科研处

主讲人简介：

Hong Xie,美国肯塔基大学盖顿商学院会计学院副教授。研究方向为会计与审计。在《The Accounting Review》、《Contemporary Accounting Research》等国外权威学术期刊上发表论文多篇，并担任《Accounting Review》、《Review of Accounting Studies》、《Contemporary Accounting Research》、《Journal of Accounting and Public Policy》、《Auditing: A Journal of Practice & Theory》等国际一流学术期刊的特约评论员。

论文摘要：

Prior studies find that changes in noncash current assets and in current liabilities from comparative balance sheets often do not articulate with (i.e., are not equal to) their corresponding changes on the statement of cash flows. Labeling the difference between these two changes as non-articulation amounts, we examine the association of absolute non-articulation amounts with misreporting, accruals quality, audit fees, and auditor opinions, respectively. We find that absolute non-articulation amounts are positively associated with misreporting and negatively associated with accruals quality. In addition, auditors are more likely to charge absolute non-articulation amounts. Our findings are consistent with the view that larger absolute non-articulation amounts indicate lower financial reporting quality and that auditors charge higher audit fees and/or issue modified audit opinions to compensate for higher audit risk associated with larger absolute non-articulation amounts.