为增强学院学术氛围,加强学术科研合作,金融科技学院持续开展系列学术讲座。2024年12月11日下午,学院特邀请安徽财经大学副校长何贤杰教授作专题学术讲座。

   

本次讲座中,何贤杰教授着重介绍了自己在会计学领域的最新研究心得和成果,具体内容如下:

We examine the role of auditors’ experience of gender discrimination in their formative years on the quality of audits they conduct decades later. We find that auditors born in high sexism regions exhibit a pattern more consistent with the stereotype for their gender than auditors from regions of high gender equality. Specifically, male auditors from high sexism regions are associated with a less conservative audit style, as manifested in their lower likelihood of modified audit opinions and higher incidence of earnings restatements than male auditors from low sexism regions. Moreover, auditors from small audit firms exhibit a similar sexism effect to those from big audit firms, suggesting that the influence of formative experience of gender discrimination can be resistant to the constraining mechanisms applied in the workplace.

讲座结束后,针对学院师生提出的会计学、金融学等领域的相关学术问题,何贤杰教授进行深入解答,为学院师生带来一场学术盛宴。

主讲嘉宾介绍:

何贤杰,博士、教授,安徽财经大学学术副校长,上海财经大学会计学院特聘教授、博士生导师、会计与财务研究院副院长,入选国家级人才项目。研究成果发表于The Accounting Review, Journal of Accounting and Economics, Journal of Accounting Research, Contemporary Accounting Research, Journal of Financial and Quantitative Analysis 以及《管理科学学报》、《会计研究》等国内外期刊