光華講壇——社會(huì)名流與企業(yè)家論壇第6787期
主題：A survey of archival audit literature檔案審計(jì)文獻(xiàn)綜述
主講人：南加州大學(xué)萊文塔爾會(huì)計(jì)學(xué)院 Clive Lennox教授
主持人：會(huì)計(jì)學(xué)院院長(zhǎng) 唐雪松教授
時(shí)間：9月8日10:00-11:30
地點(diǎn)：柳林校區(qū)誠(chéng)正樓720
主辦單位：會(huì)計(jì)學(xué)院 科研處
主講人簡(jiǎn)介：
Professor Clive Lennox joined the Leventhal School of Accounting in 2015. His research interests are in auditing, voluntary disclosure, corporate fraud, and empirical research methods. He has published more than thirty-five articles in the top-tier accounting journals (Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, Contemporary Accounting Research, and the Review of Accounting Studies). His research and teaching have received numerous prizes including the Notable Contribution to the Auditing Literature Award from the American Accounting Association. Clive is an Associate editor at the Journal of Accounting Research and the Journal of Accounting and Economics. He is also a former editor at The Accounting Review and Contemporary Accounting Research.
克萊夫·倫諾克斯教授于2015年加入南加州大學(xué)萊文塔爾會(huì)計(jì)學(xué)院。其主要研究領(lǐng)域涵蓋審計(jì)學(xué)、自愿性信息披露、公司財(cái)務(wù)舞弊及實(shí)證研究方法，已在會(huì)計(jì)學(xué)頂級(jí)期刊《會(huì)計(jì)與經(jīng)濟(jì)學(xué)雜志》《會(huì)計(jì)研究雜志》《會(huì)計(jì)評(píng)論》《當(dāng)代會(huì)計(jì)研究》《會(huì)計(jì)研究評(píng)論》發(fā)表逾35篇學(xué)術(shù)論文。其教研成果屢獲殊榮，包括美國(guó)會(huì)計(jì)學(xué)會(huì)頒發(fā)的“審計(jì)學(xué)研究杰出貢獻(xiàn)獎(jiǎng)”?，F(xiàn)任《會(huì)計(jì)研究雜志》與《會(huì)計(jì)與經(jīng)濟(jì)學(xué)雜志》副主編，并曾擔(dān)任《會(huì)計(jì)評(píng)論》及《當(dāng)代會(huì)計(jì)研究》期刊編輯。
內(nèi)容提要：
本次講座系統(tǒng)梳理基于檔案數(shù)據(jù)的審計(jì)學(xué)術(shù)研究。內(nèi)容涵蓋審計(jì)質(zhì)量決定因素、經(jīng)濟(jì)后果、審計(jì)師行為及監(jiān)管政策影響等核心領(lǐng)域，并探討ESG審計(jì)等前沿議題。旨在為聽(tīng)眾提供該領(lǐng)域的研究框架與未來(lái)方向，搭建學(xué)界與業(yè)界的交流橋梁。
