讲座主题：Getting Comfortable with Being Uncomfortable – Evidence from Auditors’ Responses to Remote Auditing

主讲嘉宾：吴涵博士（法国巴黎高等商学院）

讲座时间：2023年12月27日（星期三）15:00

讲座地点：东海岸C栋行政楼333会议室

讲座简介：

Building on Pentland’s (1993) and Carrington & Catasús’ (2007) theory of audit comfort, we empirically examine how auditors respond to remote auditing under incentives to relieve discomfort and to retain clients. We use city-wide travel restrictions during the 2021 and 2022 audit seasons in China as an exogenous shock to auditors’ ability to conduct on-site audits. We find that, compared to the first year of the pandemic, auditors affected by travel restrictions in 2021 and 2022 charge higher audit fees, but decrease the likelihood of modified audit opinions and the extent of audit delays to the pre-COVID level. These results indicate that auditors restore the logic of auditability (Power 1996) over time. We further find that changes in auditors’ responses are attributable to auditors’ improved ability to relieve discomfort, especially for audit firms with higher investment in information technology. We do not find that economic incentives to retain clients compromise auditor independence and audit quality.

欢迎各位老师和同学参加！