第一百五十六期财务与会计学术论坛

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题 目:Voluntary Disclosure of Audit Attestation on Internal Control: Evidence from China 演讲者:孙谦,复旦大学财务金融系主任,财务学教授 时 间:2012年4月19日(星期四)2:00-3:30pm 地 点:嘉庚二号楼501 论文摘要: We examine what motivates a firm to voluntarily disclose its self-assessment on internal control (IC) and further have an audit attestation on this management report using a sample of China’s publicly traded firms during 2006-2010. We find that the likelihood to have voluntary disclosure of IC self-assessment with audit attestation is positively related to the future equity refinancing, the institutional (especially mutual fund) shareholdings, and whether the firm is controlled by the central government. Our study also takes the identification problem into consideration as our sample includes firms with IC weaknesses/deficiencies. Our study not only contributes incrementally to the literature but also has practical implications, especially to regulators and investors. 演讲者简介: 孙谦教授2005-2009年任厦门大学财务管理与会计研究院首任院长。他于北京大学获得经济学学士学位、于美国威廉派得森学院获得MBA学位、于美国亚里桑那州立大学获得经济学博士学位。他的研究兴趣主要在证券市场和财务领域。孙教授著作甚丰,在国际专业性学术期刊上发表论文20多篇,其中有15篇在SSCI收录的期刊上发表;另有一本英文专著。孙教授还在报章杂志上发表了文章近40篇。在2004年《亚太财务期刊》著作最丰的亚太学者排行榜中排名第七。