讲座主题：Auditor Skill Demands and Audit Quality: Evidence from Job Postings
摘要：Using a novel dataset of online job postings by accounting firms, this study empirically examines audit offices’ skill preferences and whether they relate to audit quality. Consistent with prior work in labor economics, we find the demand for cognitive, social, and technology-related skills has increased over our sample period of 2007-2017. We also find substantial variation in the demand for these skills not only across audit firms, but also across offices within an audit firm, suggesting that audit offices are not homogeneous in their demand for auditor skills. Among the three skills, we find the demand for social skills has the strongest relation with audit quality. This association is stronger for large or industry specialist audit offices and for complex clients, suggesting the benefits of social skills are greater when effective coordination and knowledge transfer are crucial in achieving high-quality audits. Taken together, our findings suggest that an audit office’s skill preferences represent an important office attribute that can affect audit quality.
主讲人简介：王文峰，会计学博士，毕业于马里兰大学，于2016年入职香港城市大学龙虎游戏官网担任助理教授。研究方向包括：财务报告真实效果；审计市场结构；资本市场；应用经济计量学。研究成果发表于The Accounting Review。