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【2019-5-29 龙马奋进——学术论坛】 Estimating the Demand and Value of Auditor Industry Specialists

作者: | 发布日期:2019-05-30| 浏览次数:

讲座人:朱爱勇

 

讲座主题:Estimating the Demand and Value of Auditor Industry Specialists

 

摘要:This study quantifies the value of auditor industry specialization using demand estimation techniques. In the first step, we use the discrete choice model to derive the first order demand for auditor industry specialists at the firm and office level. We also consider interdependencies between auditor attributes and differential demand for auditor industry specialization. In the second step, we use the results from the demand estimation to quantify the value of auditor industry specialist for clients. Our results reveal that clients have a preference for auditor industry specialists although the associated value in terms of consumer surplus is relatively small. The main implication is that auditor industry specialization matters for auditor choice but to a smaller degree than previously thought. Moreover, we identify substitutive effects among auditor attributes.Our results are of interest for audit firms, audit clients, and regulators.

 

讲座时间:2019年5月29日,周三,15:30开始

 

讲座地点:学院南路学术会堂604

 

讲座人简介:朱爱勇,武汉大学经济与管理学院副教授。2006年于大连海事大学分别获得经济学学士学位、2009年于复旦大学获得经济学硕士学位,2014年于德国曼海姆大学获得经济学博士学位。研究兴趣主要集中在审计和实证产业组织的相关研究。曾在Review of Accounting StudiesThe Annals of Regional ScienceUrban StudiesChina and World Economy等期刊发表学术成果。