供稿：會計系 攝影：會計系
美國American University Yinqi Zhang副教授于6月29日在主樓418作了題為“What Client and Auditor Attributes Are Associated with Audit Adjustments?”的學術(shù)報告，會計系部分教師、博士生與碩士生20多人參加了報告會。
張教授用詳實的數(shù)據(jù)分析分析了審計調(diào)整受客戶特征的影響，以及審計師個人特征的影響。利用2006年到2011年數(shù)據(jù)驗證發(fā)現(xiàn)，審計調(diào)整數(shù)明顯受審計客戶和審計師個人特征的影響，尤其是審計師個人特征影響明顯。演講結(jié)束后， 張教授熱情回答了老師和同學們的問題，并就如何改進論文與會計系博士生進行了深入的探討，報告會取得預期效果。
主講人簡介：
Yinqi Zhang is an Associate Professor in Accounting at the Kogod School of Business of American University. Her main research interest is in the determinants of audit quality and the impacts of regulatory policies on audit quality. Her work has been published in Auditing: A Journal of Practice and Theory, Journal of Accounting and Public Policy, International Journal of Auditing and Review of Accounting and Finance and accepted for publication in Review of Accounting Studies. She has taught introductory and intermediate financial accounting and introductory managerial accounting in the past. she graduated from Temple University and Tsinghua University.
（審核：顏志軍）
