报告人：Yuan George Shan 教授（The University of Western Australia）

时  间：4月19日（星期三）下午14:00-15:30

地  点：经管学院335会议室

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报告摘要：

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.

Key words: Managerial ownership; Audit fees; Audit firm size; Convergence-of-interests hypothesis; Entrenchment hypothesis

报告人简介：

 Dr. George Shan is the Associate Professor in the Accounting and Finance Discipline of the Business School at The University of Western Australia. He holds Bachelor of Commerce, Bachelor of Applied Finance, Master of Commerce (Accounting) and completed his PhD in Accounting and Corporate Governance. George is CA (Australia), CPA (Australia) and CMA (Australia). Previously, he has worked at several Australian universities and international universities including University of South Australia, University of Ballarat, the University of Adelaide and University of Rome Tor Vergata. Among them the University of Adelaide and the University of Western Australia are ranked the Best 100 university in the world and Group of Eight in Australia, where he taught Financial Accounting, Management Accounting, Corporate Accounting, Accounting Concepts & Practices, Corporate Governance & Accountability, Investment Banking & Project Finance, Portfolio & Fund Management, and Financial Risk Analysis. He is a registered principal supervisor for PhD students, and his current research areas and interests include corporate governance and its related topics within accounting and finance (i.e., firm performance, bad debts control, accounting quality, earnings management, tunneling, related-party transactions, audit quality, risk management, and corporate diversification), state-owned enterprises reform, corporate social and environmental reporting, and carbon accounting. He has published over 30 academic journal and conference papers based in recent 5 years, including Journal of Contemporary Accounting and Economics, Emerging Markets Review, Family Business Review, Corporate Governance: An International Review and Journal of Computer Information Systems. Professor Shan received the title of “High Research Active” since 2010, and was awarded couple best paper prizes, including the Best Paper Award of 6th Annual London Business Research Conference in Imperial College, London, the UK.