完美搭档！投稿不到1年即被国际会计顶尖期刊接爱！

中国学者国际发文会计学术联盟 2023-02-24

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出品@会计学术联盟(ID：KJXSLM) ,中国会计学者国际发文栏目，带您一起发现有趣的研究话题。

众所周知，国际顶刊发表周期长！投稿之路漫长！但也有投稿周期极短的的情况。
近日，央财吴溪教授与南加州大学Clive Lennox教授合作的论文被国际会计顶刊TAR接受，用时不到1年时间，可以说是高效接受了，恭喜两位学者！

期待更多的学者能分享他们的写作、投稿及发表经验，好让后来人少走点弯路。共同繁荣中国的会计学术研究，是老一辈会计人的梦想。

Mandatory Internal Control Audits, Audit Adjustments, and Financial Reporting Quality: Evidence from China

强制性内部控制审计、审计调整与财务报告质量：来自中国的证据

ABSTRACT：This study examines whether audit adjustments are a mechanism that links the effect of mandatory internal control audits (MICAs) on financial reporting quality. We argue that the requirement for auditors to publicly disclose internal control weaknesses exacerbated auditor-client conflicts and that this resulted in auditors being less likely to detect (and correct) misstatements in their clients’ pre-audit financial statements. Consistent with this argument, we find significant reductions in audit adjustments following the staggered introduction of MICAs in the China setting. We find the reductions in audit adjustments are associated with significant increases in material misstatements following the introduction of MICAs. In contrast, we find that the introduction of MICAs led to a significant reduction in material misstatements among clients that did not experience reductions in audit adjustments. Overall, the two effects offset each other, which explains why financial reporting quality did not improve on average following the introduction of MICAs.

本研究旨在探讨审计调整是否是强制性内部控制审计（MICAs）对财务报告质量的影响机制。研究认为，要求审计师公开披露内部控制缺陷加剧了审计师与客户之间的冲突，这导致审计师不太可能发现（和纠正）客户审计前财务报表中的错报。与这一论点相一致，研究发现在中国制度中引入强制性内部控制审计（MICAs），审计调整显著减少。进一步发现，审计调整的减少与引入强制性内部控制审计（MICAs）重大错报显著增加有关；与没有经历审计调整的公司相比，经历审计调整的公司，采用强制性内部控制审计（MICAs）能够显著减少重大错报。总的来说，这两种影响相互抵消，这就解释了为什么采用强制性内部控制审计（MICAs）后，财务报告质量平均而言没有提高。
信息来源：可点击阅读原文，进入美国会计学会网站。

附两位教授团队发表的成果LIST：

[1] Opening up the ‘Black Box’ of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments.Journal of Accounting Research. Forthcoming (with Clive Lennox and Chunfei Wang)(https://doi.org/10.1111/1475-679X.12333)

[2] A review of the archival literature on audit partners.Accounting Horizons.Volume 32 Issue 2 (June 2018): 1-35 (with Clive Lennox) (https://doi.org/10.2308/acch-51942)

[3] Earnings Management, Audit Adjustments, and the Financing of Corporate Acquisitions: Evidence from China. Journal of Accounting and Economics. Volume 65 Issue 1 (February 2018): 21-40 (with Clive Lennox and Zitian Wang) (10.1016/j.jacceco.2017.11.011)

[4] The Effect of Audit Adjustments on Earnings Quality: Evidence from China. Journal of Accounting and Economics. Volume 61 Issues 2-3 (April-May 2016): 545-562 (with Clive Lennox and Tianyu Zhang) (10.1016/j.jacceco.2015.08.003)

[5] Does Mandatory Rotation of Audit Partners Improve Audit Quality? The Accounting Review. Volume 89 Issue 5 (September 2014): 1775-1803 (with Clive Lennox and Tianyu Zhang) (http://dx.doi.org/10.2308/accr-50800)

来源：http://soa.cufe.edu.cn/info/1020/1031.htm

出品@会计学术联盟(ID：KJXSLM) ,哈工程红星闪闪亮教授提供新闻线索，在此表示感谢！欢迎提供新闻线索，可联系微信13717527221，加好友介绍自己，注明事项，谢谢！

吴溪教授

吴溪教授，管理学（会计学）博士，现任中央财经大学会计学院院长、教授、博士生导师、校学术委员会副主任委员。浙江财经大学会计本科毕业，在中央财经大学会计学院获得会计学硕士、博士学位。主要研究领域为财务会计与审计。研究成果发表或接受发表于

The Accounting Review（TAR）
Journal of Accounting and Economics（JAE）
Journal of Accounting Research（JAR）
Accounting Horizons（AH）
Auditing: A Journal of Practice & Theory（AJPT）、Journal of Accounting and Public Policy（JAPP）等

国内《管理世界》、《会计研究》等杂志。学术成果曾荣获中国会计学会年度优秀论文一等奖、美国会计学会会刊之一Accounting Horizons年度最佳论文奖。主持并完成一项国家自然科学基金资助项目并在项目后评估中获评“特优”。担任会计学国际顶级期刊之一Contemporary Accounting Research责任编辑（Ad-hoc editor）与编委、中国会计学会英文会刊China Journal of Accounting Studies副主编。先后担任中国注册会计师协会审计准则组成员、申诉与维权委员会委员、教育与培训委员会委员。目前还担任国内外顶级期刊审稿人。

主要讲授课程:
本科生：审计学原理；审计实务与案例
博士研究生/硕博连读生：审计实证研究；会计研究与STATA应用；会计学术论文撰写

http://soa.cufe.edu.cn/info/1020/1031.htm

Clive Lennox Professor

Clive Lennox

Professor, Management
Accounting, Finance & Law

Ph. D University of Oxford, 1998, Economics.
M. Phil. University of Oxford, 1995, Economics.
B. Sc. University of Warwick, 1991, Economics.

Clive joined the Leventhal School of Accounting in 2015. His research interests are in auditing, disclosure, fraud, bankruptcy, and empirical methods. He has published more than twenty articles in the top-tier accounting journals (Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, Contemporary Accounting Research, and the Review of Accounting Studies). His research and teaching has received numerous prizes including the Notable Contribution to the Auditing Literature Award from the American Accounting Association in 2016. Clive is an editor at The Accounting Review and Contemporary Accounting Research, and he is a member of the editorial board at the Journal of Accounting Research.

Research interests

My research interests are in auditing, disclosure, fraud, bankruptcy, empirical research methods, and Chinese accounting and auditing.

I have published 25 articles in the top five accounting journals and I am Editor at Contemporary Accounting Research and a member of the editorial board at the Journal of Accounting Research.

Supervised PhD students

Zitian Wang (NTU), expected to graduate in 2013. Committee chair. First placement at Shanghai University of Finance & Economics.
Bing Li (NTU), graduated in 2012. Committee chair. First placement at City University of Hong Kong.
Rui Ge (HKUST), graduated in 2009. Committee chair. First placement at SunYat Sen University, Guangzhou, China. Rui’s dissertation paper was published in the Review of Accounting Studies.
Hou Qingchuan (HKUST), graduated in 2007. Co-chair with Peter Chen. First placement at Shanghai University of Finance and Economics.

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