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讲座题目：Public Audit Oversight and Corporate Innovation: International Evidence

讲座时间：2024年12月2日上午9：30-11：00

讲座地点：苏州大学东校区财科馆317会议室

讲座摘要：

Using a difference-in-differences methodology, we find that the innovation outcomes, measured by patent counts and patent citations, increase significantly after the staggered establishment of national public audit oversight boards (POBs). Cross-sectional tests show that the establishment of POBs increases innovation outcomes of firms more when the affected firms have higher financial constraints and lower managerial risk-taking incentive, and POBs hire auditors with technology expertise. Additional analysis suggests that POBs improve affected firms’ audit quality and innovation outcomes to a greater extent when firms are from countries with weak institutions. Lastly, we find that the patents of affected firms involve more new knowledge, are cited by a larger number of other firms, and have a more positive contribution to firm value. In sum, we document a positive relationship between public audit oversight programs and corporate innovation outcomes in the international setting.

报告人：周楷唐

报告人简介：

周楷唐，武汉大学经济与管理学院会计系副教授、博士生导师，会计系副主任。北京大学光华管理学院会计学博士，武汉大学本科和硕士。研究领域为资本市场财务与会计、审计，专注于中国制度背景下的会计与审计研究。研究成果发表(接收)于《Contemporary Accounting Research》《Auditing: A Journal of Practice & Theory》《Journal of Business Finance & Accounting》《Journal of Accounting Auditing & Finance》《经济研究》《会计研究》等国内外重要学术期刊。主持国家自然科学基金青年项目、教育部人文社科青年基金项目。研究成果获得第十二届湖北省社会科学优秀成果奖二等奖。兼任中国会计学会审计专业委员会委员，国家自然科学基金通讯评审专家，《经济研究》等学术期刊审稿人。