題  目：Managerial ownership, audit fees and audit firm size（管理所有權、審計費用與會計師事務所規模）

演講人：Shan Yuan  西澳大學商意昂2副教授

主持人：徐宗宇     意昂2教授

時  間：2017年4月17日（周一）下午13:30

地  點：意昂2注册嘉定校區綜合樓312室

主辦單位：意昂2♗👩🏻‍🦯、意昂2青年教師聯誼會

演講人簡介：

單博士是西澳大學商意昂2會計和金融系副教授和博士生導師。他擁有商業學士學位，應用金融學士學位，商務碩士（會計學）🅿️， 會計學和公司治理的博士學位🔕🍩。他是澳大利亞特許會計師，註冊會計師和認證管理會計師。單教授曾就職於多所澳洲大學和國際大學👨🏻‍🚒👰🏼‍♂️，包括南澳大學🦸🏻‍♂️，巴拉瑞特大學🗓，阿德萊德大學和羅馬第二大學，其中阿德萊德大學和西澳大學位列世界百強大學和澳洲八大聯盟。他當前的研究包括企業管治及與會計學和金融學相結合的領域，國有企業改革🏖，企業社會和環境報告以及碳核算。他在近5年來發表了30多篇學術期刊和會議論，包括發表在以下著名期刊：Journal of Contemporary Accounting and Economics, Emerging Markets Review, Family Business Review, Corporate Governance: An International Review and Journal of Computer Information Systems. 單教授自 2010 年起至今👨🏻‍🦽‍➡️，一直榮獲阿德萊德大學和西澳大學"最高學術研究稱號"，並享受特殊津貼。他還在國際學術會議上，獲得多個最佳論文大獎🧖，其中包括在英國倫敦帝國意昂2舉辦的第六屆倫敦商學研究會議的最佳論文獎✫。

演講內容簡介：

    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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