讲座题目 | “误解”的代价：以《Rookie Independent Directors and Audit Fees: Evidence from China》为例 | ||
主讲人 （单位） | 曹丰 （湖南大学） | 主持人 （单位） | 汪琼 （东南大学） |
讲座时间 | 2025年01月06日（周一）09:30 | 讲座地点 | 经管楼B203会议室 |
主讲人简介 |
曹丰，湖南大学工商管理学院副教授，博士生导师，财务管理系主任。入选财政部全国会计领军人才（学术类），湖湘青年英才，中国商业会计学会理事，《财务研究》学术委员会委员，湖南省工商管理学会副秘书长，湖南省系统工程与管理学会理事，湖南省技术经济与管理现代化研究会理事，湖南大学“岳麓学者”。研究领域聚焦于财务管理与资本市场，现已在Journal of Financial and Quantitative Analysis, Journal of Corporate Finance, Journal of Business Ethics, Journal of Business Research, British Accounting Review, European Accounting Review等权威SSCI期刊，以及《管理世界》、《金融研究》、《会计研究》、《审计研究》等国内高水平期刊上发表论文30余篇。担任Journal of Corporate Finance、《管理世界》等多本SSCI和CSSCI源刊匿名审稿人。 | ||
讲座内容摘要 | This study investigates whether the presence of rookie independent directors (rookie IDs) is associated with audit fees and finds a positive association. Moreover, the positive effect of rookie IDs on audit fees is accentuated for firms whose rookie IDs have no academic background, are appointed by CEOs and are college alumni of CEOs, for firms whose incumbent audit firms have industry specialization and higher reputation, and auditors are risk averse, and for firms with ineffective internal control and operating in a region with a weak legal environment. The study further finds that rookie IDs are less likely to cast dissenting votes, indicating that they do not seem to perform their corporate governance role effectively, therefore increasing audit risk and higher audit fees. This study contributes to the growing literature on rookie IDs and audit fees and facilitates our understanding of the potential cost of appointing rookie IDs in China. | ||
