嘉宾介绍：陈晨，澳大利亚莫纳什大学（Monash University）会计系教授。研究兴趣是财务报告、审计和公司财务领域。在香港中文大学获得博士学位后，曾在奥克兰大学商学院工作。研究发表在许多学术期刊上，包括Journal of Accounting Research,?Management Science, Review of Accounting Studies, The Accounting Review, Auditing: A Journal of Practice & Theory,?Journal of Accounting, Auditing and Finance, Journal of Accounting and Public Policy, Journal of Business Ethics, Journal of Banking and Finance, Journal of Business, Finance & Accounting, Journal of Corporate Finance and Accounting and Finance。陈教授的研究也发表在ABC Money、Forbes、Harvard Business Review、London School of Economics Business Review、Columbia Law School的Blog on Corporations and the Capital Markets、Strategy+等出版物上。
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论文摘要：We identify a specific cognitive resource for auditor–social interactions through LinkedIn, the world’s largest online professional network. Our evidence suggests the benefit of this resource to auditors’ decision making. Specifically, we show that more connected audit partners identify more key audit matters (KAMs) outside their area of expertise (outside KAMs), particularly when the professionals with whom the audit partner is connected (connected professionals) are audit partners with expertise matched to these outside KAMs. Further analysis reveals that investors react negatively to outside KAMs identified through audit partners’ connections. If the outside KAMs are new to client firms, the audit committees of these firms are more likely to report them in their audit committee reports within the subsequent years if their auditors have a larger network of professionals with relevant expertise in these KAMs. In addition, auditors’ social learning in KAM identification is stronger when client firms face greater operational uncertainty, when their audit firms have fewer in-house experts in the relevant outside KAM topics, when individual audit partners have greater learning ability, and when the connected professionals and focal auditors have more interactions on LinkedIn.
