西交財會前沿論壇2020年第3期：Auditor Skill Demands and Audit Quality: Evidence from Job Postings 2020-10-28

題目: Auditor Skill Demands and Audit Quality: Evidence from Job Postings

報告人：香港城市大學商學院會計系 王文峰 助理教授

時間：2020年10月29日10:00 – 12:00

地點：bwin必贏唯一官網(wǎng)315室

歡迎各位老師和同學屆時光臨！

報告摘要：

Using a novel dataset of online job postings by accounting firms, this study empirically examines audit offices’ skill preferences and whether they relate to audit quality. Consistent with prior work in labor economics, we find the demand for cognitive, social, and technology-related skills has increased over our sample period of 2007-2017. We also find substantial variation in the demand for these skills not only across audit firms, but also across offices within an audit firm, suggesting that audit offices are not homogeneous in their demand for auditor skills. Among the three skills, we find the demand for social skills has the strongest relation with audit quality. This association is stronger for large or industry specialist audit offices and for complex clients, suggesting the benefits of social skills are greater when effective coordination and knowledge transfer are crucial in achieving high-quality audits. Taken together, our findings suggest that an audit office’s skill preferences represent an important office attribute that can affect audit quality.

王文峰助理教授簡介

王文峰，香港城市大學商學院會計系助理教授。他于美國馬里蘭大學取得會計學博士學位，目前已在國際會計學頂級期刊The Accounting Review發(fā)表學術論文。他的主要研究方向為審計市場結構，審計質量，以及資本市場信息傳遞與披露。