德勤－复旦会计论坛系列285期讲座

时间：2026年11月16日（周一）13:30

地点：史带楼503教室

主持人: 倪晨凯教授

报告人: Yupeng Lin（National University of Singapore）

题目: Automation or Augmentation? Common Knowledge Frictions and Auditor Pipeline Risk

摘要: The audit labor market presents a disequilibrium: accounting enrollment is declining and entry wages adjust little, even as firms post more junior-auditor positions. We propose a model of higher-order uncertainty in which prospective auditors respond both to AI’s augmentation and automation effects and to their expectations of peers’responses. When higher-order alignment about augmentation sufficiently lags that about automation, entry falls below the full-common-knowledge benchmark. Incomplete higherorder alignment among firms causes wages to adjust by less than the full-information amount, leaving additional unfilled positions manifested in active postings. To enhance the validity of the model, we exploit AI-faculty departures as disruption on the local formation of shared beliefs about AI augmentation among students, while leaving firms’ information environment largely unaffected. A stacked difference-in-differences design shows that AI faculty departures reduce student entry into auditing and increase junior-auditor postings, accompanied by limited wage adjustment. We further show reduced audit quality over longer horizons. Universities therefore sustain professional pipelines not only by producing skills, but also by coordinating common beliefs.

复旦大学管理学院会计学系