西交财会前沿论坛2020年第3期:Auditor Skill Demands and Audit Quality: Evidence from Job Postings 2020-10-28


题目: Auditor Skill Demands and Audit Quality: Evidence from Job Postings

报告人:香港城市大学商学院会计系 王文峰 助理教授

时间:2020年10月29日10:00 – 12:00

地点:正规棋牌平台315室

欢迎各位老师和同学届时光临!


报告摘要:

Using a novel dataset of online job postings by accounting firms, this study empirically examines audit offices’ skill preferences and whether they relate to audit quality. Consistent with prior work in labor economics, we find the demand for cognitive, social, and technology-related skills has increased over our sample period of 2007-2017. We also find substantial variation in the demand for these skills not only across audit firms, but also across offices within an audit firm, suggesting that audit offices are not homogeneous in their demand for auditor skills. Among the three skills, we find the demand for social skills has the strongest relation with audit quality. This association is stronger for large or industry specialist audit offices and for complex clients, suggesting the benefits of social skills are greater when effective coordination and knowledge transfer are crucial in achieving high-quality audits. Taken together, our findings suggest that an audit office’s skill preferences represent an important office attribute that can affect audit quality.


王文峰助理教授简介

王文峰,香港城市大学商学院会计系助理教授。他于美国马里兰大学取得会计学博士学位,目前已在国际会计学顶级期刊The Accounting Review发表学术论文。他的主要研究方向为审计市场结构,审计质量,以及资本市场信息传递与披露。