題目：Assessing Financial Reporting Quality of Family Firms: The Auditors' Perspective.
主講人：Charles Y. Tang 教授 （Pace University）
時 間：2015年12月30日（周三）上午8：30-10：00
地 點：主樓 418會議室
主講人簡介：
Charles Y. Tang，He graduated from Stan Ross Department of Accountancy, Baruch College, City University of New York and got Ph.D degreein 1994. He also got Accountancy Master of Philosophy at Stan Ross Department of Accountancy, Baruch College, City University of New York, in 1992. He have published many papers in top journal, such as Journal of Accounting and Economics.
內容簡介：
We analyze audit fees and audit risk to extract auditors` assessment of family-firm`s financial reporting quality. Relative to non-family firms, we find that auditors chargefamily firms significantly less, and the fee difference shrinks in magnitude when family firms have high audit risk. Using constructs for audit and audit effort, we show that family firms have lower audit risk, and that their auditors work less to provide assurance. Our findings suggest that supior reporting quality lowers audit risk and the need for greater audit investments, which is why auditors charge family firms less.
（承辦：會計系，科研與學術交流中心）
