主讲人：谢宏 教授

活动时间：2015年6月19日下午2:30分

地 点：校学术报告厅

主办单位：会计学院

讲座内容：

Prior studies find that changes in noncash current assets and in current liabilities from comparative balance sheets often do not articulate with (i.e., are not equal to) their corresponding changes on the statement of cash flows. Labeling the difference between these two changes as non-articulation amounts (NARTAs), we examine the association of absolute NARTAs with the probability of receiving AAERs, accruals quality, audit fees, and auditor opinions, respectively. We find that absolute NARTAs are positively associated with the probability of a firm receiving an AAER and negatively associated with accruals quality. These findings are consistent with our - 24 - argument that NARTAs capture cash flow management and financial reporting quality of firms with larger absolute NARTAs is lower. In addition, we find that auditors are more likely to charge higher audit fees and to issue a modified or going-concern audit opinion to firms with larger absolute non-articulation amounts. These findings suggest that auditors perceive larger absolute NARTAs as a source of audit risk and compensate for such risk stemming from cash flow management by charging higher audit fees and/or issuing modified audit opinions

主讲人介绍：

谢宏，现任美国肯塔基大学商学院会计学系教授，博士生导师。1983年毕业于上海交通大学，1986年获得英属哥伦比亚大学MBA学位，1998年荣获美国爱荷华大学博士学位，2008年成为雪城大学惠特曼管理学院的鲁宾学者。谢宏教授多年来致力于会计专业领域研究，参与国际顶级学术会议达10余次，在《The Accounting Review》、《Contemporary Accounting Research》国外权威学术期刊中发表论文多篇，并担任《Accounting Review》、《Review of Accounting Studies》、《Contemporary Accounting Research》、《Journal of Accounting and Public Policy》、《Auditing: A Journal of Practice & Theory》等国际一流学术期刊的特约评论员。谢宏教授曾担任财政部主办的第一批全国会计领军人才（学术）授课教师，并在厦门大学、上海财经大学、中南财经政法大学、西南财经大学等多个高校举办学术讲座。