德勤－复旦会计论坛系列讲座之一百四十二
时间：2018年4月17日（周二）下午14：00
地点：史带楼503室
主持人: 陈超 教授
Speaker：Gerald J.Lobo (University of Houston)
Title：Do firms that have a common signing auditor exhibit higher earnings comparability?
Abstract：We hypothesize that if individual auditors possess unique audit styles that they consistently apply to different audit engagements, client firms with a common signing auditor will exhibit higher earnings comparability. Usinga large sample of Chinese firms with data availableon signing auditors’ identities,we find that client firms reportmore comparable earnings when they are audited bythe sameindividualauditor thanwhen they are audited by (1) a differentaudit firm, (2)the same audit firm but a different audit office, and (3)the same audit office but a different individual auditor.In addition,we document that the effect of individual auditor style on earnings comparability is more pronounced for large audit firms, in the post-IFRS period, and when the individual auditor has more stable teamwork experience.Overall, ourresults highlight an important role of the individual auditor in facilitating earnings comparability.
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