德勤-复旦会计论坛系列讲座之二百零二-二百零三

德勤-复旦会计论坛系列讲座之二百零二

 

时   间:2023年5月30日(周二)下午2:00

地   点:史带楼601教室

主持人:张新 副教授

报告人:Yong Yu (德克萨斯大学奥斯汀分校)

题   目:Do minorities face a higher bar for promotion on Wall Street? Evidence from outcome-based tests of associate analysts

摘   要:

We use Becker’s (1993) outcome-based test to analyze a large, hand-collected sample of associate analysts to examine gender and racial biases in promotion on Wall Street. We find that marginally promoted female associates outperform marginally promoted associates post-promotion, suggesting a higher promotion bar for women. In contrast, we do not find similar performance differences between marginally promoted non-Caucasian and Caucasian associates. Further tests suggest that this gender bias is driven by in-group preferences rather than general stereotypes, and that brokerages with stronger gender bias in promotions experience weaker performance from their lead analysts. Additional analysis of LinkedIn data reveals that gender bias extends to the entry of women into the sell-side profession and their career prospects after leaving the profession.

 

 

德勤-复旦会计论坛系列讲座之二百零三

 

时   间:2023年6月2日(周五)下午2:00

地   点:李达三楼105教室

主持人:张新 副教授

报告人:齐保垒 教授(西安交通大学)

题   目:What Do We Know about Audit Partners’ Client Portfolio Size?

摘   要:

Contemporaneous studies generally treat the number of clients in an audit partner’s client portfolio as audit partners’ workload and find a negative or no relationship between number of clients and audit quality based on Non-US data (Sundgren and Svanstrom 2014; Goodwin and Wu 2016; Gul et al. 2017). However, relatively little is known about the determinants of audit partners’ client portfolio size in United States and whether the audit partners’ portfolio size has implications on audit quality. Using the U.S. data for the 2016 to 2019 period, we show that audit partners who are male, industry experts, with degrees from top universities and work in large audit office are likely to have a larger portfolio size. Audit partner’s client portfolio size is positively   associated with audit quality, and this relationship only holds for partners from small audit offices and non-Big 4 audit firms, partners whose client portfolios have lower diversity, higher proximity and small scale, and audit clients with smaller size, lower operational complexity and belonging to higher homogenous industries.

嘉宾简介:

齐保垒,西安交通大学管理学院会计与财务系教授、博士生导师,教育部青年**学者、财政部全国会计领军人才、陕西省青年杰出人才、西安交通大学青年拔尖人才,陕西省工商管理类教学指导委员会秘书长。国际知名学术期刊Asia-Pacific Journal of Accounting and Economics副主编。研究领域包括审计、信息披露、公司治理、财务报表分析等,在The Accounting Review、Contemporary Accounting Research、Auditing: A Journal of Practice and Theory、Journal of Accounting and Public Policy、Accounting Horizons、Accounting and Business Research、Accounting and Finance、 Asia-Pacific Journal of Accounting and Economics、 The International Journal of Accounting、《管理世界》、《会计研究》、《管理工程学报》、《南开管理评论》、《管理评论》、《管理科学》等国内外著名学术期刊发表论文50余篇。研究成果分别获得2017年、2020年教育部高等学校优秀科研成果(人文社科类)二等奖和三等奖,多次获得陕西省科学技术二等奖和三等奖。获得2023年度陕西省高等学校科学技术研究优秀成果特等奖。主持国家自然基金项目多项,其中青年基金项目的结项成绩为“特优”。

 

 

会计学系

2023-5-29