j9九游会

上海治理论坛第229期（Shan Yuan副教授，，西澳大学商学院）

题 目：Managerial ownership, audit fees and audit firm size（治理所有权、审计用度与会计师事务所规模）

演讲人：Shan Yuan 西澳大学商学院副教授

主持人：徐宗宇 j9九游会治理学院教授

时 间：2017年4月17日（周一）下昼13:30

地 点：j9九游会嘉定校区综合楼312室

主理单位：j9九游会治理学院、j9九游会治理学院青年西席联谊会

演讲人简介：

单博士是西澳大学商学院会计和金融系副教授和博士生导师。。。。。他拥有商业学士学位，，应用金融学士学位，，商务硕士（会计学），， 会计学和公司治理的博士学位。。。。。他是澳大利亚特许会计师，，注册会计师和认证治剖析计师。。。。。单教授曾就职于多所澳洲大学和国际大学，，包括南澳大学，，巴拉瑞特大学，，阿德莱德大学和罗马第二大学，，其中阿德莱德大学和西澳大学位列天下百强盛学和澳洲八大同盟。。。。。他目今的研究包括企业管治及与会计学和金融学相连系的领域，，国有企业刷新，，企业社会和情形报告以及碳核算。。。。。他在近5年来揭晓了30多篇学术期刊和聚会论，，包括揭晓在以下著名期刊：Journal of Contemporary Accounting and Economics, Emerging Markets Review, Family Business Review, Corporate Governance: An International Review and Journal of Computer Information Systems. 单教授自 2010 年起至今，，一直荣获阿德莱德大学和西澳大学“最高学术研究称呼”，，并享受特殊津贴。。。。。他还在国际学术聚会上，，获得多个最佳论文大奖，，其中包括在英国伦敦帝国学院举行的第六届伦敦商学研究聚会的最佳论文奖。。。。。

演讲内容简介：

The extent of managerial ownership interest in a firm can affect management incentives concerning the type and quality of accounting information produced which, in turn, can affect auditor’s assessed overall audit risk for their clients and auditor choice. This study examines the relationship between managerial ownership and external auditing. It tests the association between managerial ownership and audit fees and audit firm size in a sample of Australian listed companies. Our results indicate a negative association between management ownership on the one hand and audit fees and audit firms size on the other when management ownership is in the convergence-of-interests region of ownership. Our results also indicate that these relationships are positive when managerial ownership is in the entrenchment region of ownership. Our findings also suggest specific convergence-of-interests and entrenchment regions of managerial ownership in the Australian sample. These findings are useful in informing regulatory initiatives that attempt to improve corporate governance quality.

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