德勤－复旦会计论坛系列239期讲座信息

时间：2024年 11月19日（周二）下午1:30

地点：史带楼503教室

题目：Examining Excellence: How CPA Licensing Reforms Shape Auditor Performance

报告人: 吴东辉 (The Chinese University of Hong Kong)

主持人：原红旗教授

摘要：

We examine how licensing requirement changes impact auditor performance. We exploit the CPA exam reform in China that introduced two new subjects designed to assess candidates’ ability in identifying and managing corporate risk and solving complex problems. Our findings indicate that auditors who pass the exam after the reform exhibit higher audit quality, evidenced by fewer irregularities and a reduced incidences of Type II errors. Additionally, these auditors demonstrate improved skills in identifying clients’ risks and appropriately allocating audit efforts according to client risk. We also find that auditors who pass the new CPA exams experience faster career progression and are assigned to riskier audit projects. Taken together, we conclude that audit license requirements play an important role in shaping auditor competence.

会计学系

2024-11-12