【会计学院学术讲座】

　　主题：Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated vs. Non-integrated Audits

　　报告人：廖林

　　时间：2020年11月20日13:30

　　腾讯会议平台:会议号698 973 628

　　报告人简介：

　　廖林，西南财经大学经济与管理研究院副教授，博士生导师，中国政府审计研究中心国际学术研究与交流部主任，SSCI二区期刊《Accounting and Finance》副主编，澳大利亚新南威尔士大学(UNSW)会计学博士毕业，澳大利亚注册会计师。主要研究方向为审计、公司治理、企业社会责任等。主要成果发表在《Journal of Business Ethics》、《Pacific Basin Finance Journal》、《British Accounting Review》、《Accounting and Finance》、《Australian Accounting Review》、《Journal of Contemporary Accounting and Economics》等国际英文学术期刊。同时担任《Journal of Accounting and Public Policy》、《Journal of Business Ethics》、《Accounting and Finance》、《Australian Journal of Management》、《Accounting，Auditing and Accountability Journal》等国际英文期刊的匿名审稿人。主持或参与多项国家社科面上项目以及省部级课题。

　　报告内容简介：

　　In the United States, public companies are compelled to purchase audits of internal control over financial reporting (ICFR) that are “integrated” with the audit of the financial statements (FS)— both audits are conducted by the same audit firm, which designs procedures to satisfy the objectives of both audits simultaneously. A common assumption is that integrating the two audits is more effective and efficient than performing them separately. Using a sample of Chinese companies that employ different audit firms for their FS and ICFR audits (i.e., non-integrated auditors), we find evidence that challenges this assumption. Non-integrated ICFR audits are higher quality compared to integrated ICFR audits. Moreover, total audit fees are lower for non-integrated audits, despite higher ICFR audit fees. Our results have implications for the design of ICFR audit regulations.

　　美国萨班斯法案要求上市公司雇用同一家会计师事务所进行财务报表审计和内控审计，即整合审计，因为理论上整合审计比非整合审计更加高效。然而，使用中国上市公司非整合审计样本研究发现，非整合审计的质量比整合审计高。同时，我们也发现在非整合审计模式下的总体审计费比整合审计模式低。我们的研究对内控审计有一定的政策借鉴意义。

　　欢迎广大师生积极参加！

　　会计学院

　　2020年10月20日