基地海外学术骨干林秉旋教授的合作论文“COVID-19 pandemic and audit quality”，在The British Accounting Review发表。The British Accounting Review是会计与金融领域国际权威期刊，聚焦财务会计、管理会计、审计、ESG及公司治理等前沿议题，涵盖档案分析、实验与案例研究等多种方法，以学术原创性著称。

摘要：In this study, we examine the influence of the COVID-19 pandemic on audit quality among firms listed in China, focusing on the role of empathy between auditors and their clients. Our analysis reveals that the pandemic's adverse effects on audit quality are predominantly observed when there is a high degree of empathy, particularly when both the audit firm and the client are located within areas heavily affected by the outbreak. Further investigation indicates that the deterioration in audit quality is primarily associated with auditors who have less experience, occupy junior positions, are employed by more philanthropically inclined audit firms, or work for firms outside the Big 10. Our research offers compelling evidence of the impact of empathy on audit quality and carries profound implications for various audit stakeholders, including management, auditors, shareholders, and regulatory bodies.

链接：https://doi.org/10.1016/j.bar.2024.101504

作者简介

林秉旋，美国乔治亚州立大学金融学博士，现为美国罗德岛大学金融学教授。研究领域主要包括企业并购、公司治理、信息披露、中国资本市场以及行为金融等领域，已在Journal of Financial Research，International Review of Financial Analysis，Applied Economics，Journal of Accounting and Public Policy，Journal of Business & Economics Research以及《管理科学》等国内外一流学术期刊发表论文40余篇。林教授曾先后执教于哈佛大学、中山大学、中南财经政法大学等多所国内外名校，同时担任Applied Economics，Corporate Governance: an International Review，Journal of Economics and Finance，Journal of International Business Studies，Finance Research Letters，Financial Review，Journal of Banking and Finance等国际一流期刊审稿人，具有丰富的教学与研究经验和广泛的学术影响力，获《风险管理和保险评论》最佳论文奖（2008）、美国东北决策科学研究院会议最佳论文奖（2006）、《保险问题学报》最佳论文奖（2004）、国际保险协会年会最佳论文奖（2003）等奖励以及中山大学、中南财经政法大学、首都经济贸易大学等多所国内外知名大学的“杰出教授”称号。