题  目：Managerial ownership, audit fees and audit firm size（管理所有权、审计费用与会计师事务所规模）

演讲人：Shan Yuan  西澳大学商学院副教授

主持人：徐宗宇     上海大学管理学院教授

时  间：2017年4月17日（周一）下午13:30

地  点：上海大学嘉定校区综合楼312室

主办单位：上海大学管理学院、上海大学管理学院青年教师联谊会

演讲人简介：

单博士是西澳大学商学院会计和金融系副教授和博士生导师。他拥有商业学士学位，应用金融学士学位，商务硕士（会计学）， 会计学和公司治理的博士学位。他是澳大利亚特许会计师，注册会计师和认证管理会计师。单教授曾就职于多所澳洲大学和国际大学，包括南澳大学，巴拉瑞特大学，阿德莱德大学和罗马第二大学，其中阿德莱德大学和西澳大学位列世界百强大学和澳洲八大联盟。他当前的研究包括企业管治及与会计学和金融学相结合的领域，国有企业改革，企业社会和环境报告以及碳核算。他在近5年来发表了30多篇学术期刊和会议论，包括发表在以下著名期刊：Journal of Contemporary Accounting and Economics, Emerging Markets Review, Family Business Review, Corporate Governance: An International Review and Journal of Computer Information Systems. 单教授自 2010 年起至今，一直荣获阿德莱德大学和西澳大学"最高学术研究称号"，并享受特殊津贴。他还在国际学术会议上，获得多个最佳论文大奖，其中包括在英国伦敦帝国学院举办的第六届伦敦商学研究会议的最佳论文奖。

演讲内容简介：

    The extent of managerial ownership interest in a firm can affect management incentives concerning the type and quality of accounting information produced which, in turn, can affect auditor’s assessed overall audit risk for their clients and auditor choice. This study examines the relationship between managerial ownership and external auditing. It tests the association between managerial ownership and audit fees and audit firm size in a sample of Australian listed companies. Our results indicate a negative association between management ownership on the one hand and audit fees and audit firms size on the other when management ownership is in the convergence-of-interests region of ownership. Our results also indicate that these relationships are positive when managerial ownership is in the entrenchment region of ownership. Our findings also suggest specific convergence-of-interests and entrenchment regions of managerial ownership in the Australian sample. These findings are useful in informing regulatory initiatives that attempt to improve corporate governance quality.

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