讲座人：Hong Xie Associate Professor

讲座主题：CEO Political Ideology and Audit Pricing

摘要：We examine the effect of a CEO’s political ideology on audit fees of the firm that the CEO manages. We find that firms run by CEOs whose political ideologies lean toward the Republican Party pay lower audit fees than firms run by CEOs whose political ideologies lean toward the Democratic Party. This finding is robust to various sensitivity checks and to controls for potential endogeneity concerns. In addition, we identify financial reporting quality and client business risk as two possible channels through which CEO political ideology affects audit fees, and show that CEO political ideology has a residual effect on audit fees even after controlling for these two channel variables. Finally, we find that the association between CEO political ideology and audit fees is more pronounced when external monitoring on CEOs is weaker.

讲座时间：2016年6月17日，周五，15:00开始

讲座地点：学院南路校区会计学院1011会议室

讲座人简介：谢宏（Hong Xie）副教授现任职于美国肯塔基大学（Western Kentucky University）盖顿商学院会计学院。研究方向为Accounting and Auditing。在The Accounting Review (TAR)、Contemporary Accounting Research (CAR)等学术期刊上发表论文多篇，并担任The Accounting Review、Review of Accounting Studies、Contemporary Accounting Research等一流期刊的特约评论人。

本次论坛参加人员范围：会计学院教师、博士生、本硕博连读生以及本科生学术创新实验班成员。

[编辑]：孙颖