讲座嘉宾：Kenneth Reichelt教授

讲座时间：2026年6月10日（星期三）上午10:00

讲座地点：重庆大学沙坪坝校区B校园经济与工商管理学院103教室

专家简介：Kenneth Reichelt教授现任Louisiana State University会计系教授，并担任Ourso Eminent Scholar Professorship of Accounting。他的研究主要关注信息披露、公司财务、审计质量、财务报告的信息相关性等，其研究成果发表于The Accounting Review、Journal of Accounting Research、Auditing: A Journal of Practice & Theory、Journal of Accounting and Public Policy、Journal of Accounting, Auditing & Finance、Journal of Information Systems等国际知名期刊。

讲座摘要:Our study investigates the extent to which audit partners influence clients’tax reporting and their relative importance compared to audit firm- and office-level resources. To explore this issue, we leverage a recent PCAOB regulation (AS 3211) requiring the disclosure of engagement partners. Using four distinct measures of tax reporting, we show that audit partner variation adds explanatory power beyond that of the audit firm and audit office. Moreover, the audit partner emerges as the most significant audit-related factor in explaining variation in tax accounts. Our findings underscore the pivotal role of audit partners in evaluating the accuracy of clients’tax positions, highlighting their influence on tax reporting outcomes.