题　目：Accounting Function Hierarchies and Financial Reporting Quality

嘉　宾：李烁, PhD Candidate, Singapore Management University

主持人：张括 副教授 上海交通大学安泰经济与管理学院

时　间：2023年12月06日（周三）09:00-10:30

地　点：上海交通大学 徐汇校区安泰楼A403室

内容简介:

I examine how the hierarchical structure of a firm’s accounting function influences its financial reporting quality. Using information from accounting employees’ online resumes to infer the hierarchical layers in a firm’s accounting function, I find that a firm with a more hierarchical accounting function exhibits higher financial reporting quality. Further analysis shows a hierarchical accounting function is associated with a reduced likelihood of internal control weaknesses, in particular internal control weaknesses in the segregation of duties and accounting personnel matters. These findings suggest that a hierarchical accounting function enhances financial reporting quality through improving internal control. These effects are more pronounced when a firm’s accountants are of a lower level of education and when a firm’s accounting function spans a smaller geographical region. Collectively, my findings underscore the importance of the organizational structure of a firm’s accounting function in shaping its financial reporting quality.

演讲人简介：

Ph.D. Candidate, Singapore Management University

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