題 目： Association between the adopters of Enterprise Resource Planning Systems (ERP) and Accounting Conservatism
主講人：陳宋生副教授 會計系
時 間： 2012年6月12日 中午12:00-13:00
地 點： 主樓418會議室
主講人簡介：
陳宋生，男, 偉德國際1946bv官網(wǎng)會計系主任、副教授、、博士生導師、高級審計師、注冊會計師。中國人民大學會計學博士，北京大學光華偉德國際1946bv官網(wǎng)博士后，德國卡爾斯魯爾大學高級訪問學者。財政部全國會計學術(shù)類領(lǐng)軍（后備）人才，曾獲北京市優(yōu)秀人才培養(yǎng)資助，中國博士后基金會一等資助。在《會計研究》、《審計研究》等刊物發(fā)表論文多篇，出版專著、譯著、英文教材11部。主持國家社科基金、教育部等十余項課題。擔任中國審計教授會副秘書長、《中國會計評論》理事，中國會計信息化委員會委員。
內(nèi)容簡介：
In this study, we examine the association between Enterprise Resources Planning (ERP) and accounting conservatism for a sample of ERP adopters of Chinese publicly listed firms. We hypothesize that ERP adopters have decreased accounting conservatism because ERP systems provide more transparency of information throughout the firm. Meanwhile, cteria paribus, the extent to which ERP systems impact accounting conservatism is related to firms` characteristic, including market-to-book ratio, leverage and size. Our findings support for two assumptions. These results should be of interest to financial statement preparer initially adopting or implementing new versions of ERP applications, auditor serving clients with ERP systems, and regulator overseeing the financial market and consolidation in the ERP industry.
Keywords: ERP systems; Accounting Conservatism; Information Asymmetry; firms` characteristic
