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  • 科學研究
    當前位置:  首頁 科學研究 科研活動 東財?會計與財務論壇:CHEN Yangyang
    東財?會計與財務論壇:CHEN Yangyang

    報告題目:Auditor Liability, Litigation Risk, and Corporate Tax Avoidance: Evidence from a Quasi-Experiment in the U.S.

    報告人:CHEN Yangyang


    報告地點:騰訊會議(會議ID357 969 117



    Exploiting the staggered changes in state-level auditor third-party liability in the U.S. as an exogenous shock, we examine the role that auditor litigation risk plays in shaping corporate tax avoidance. We find that firms significantly reduce their tax avoidance after an exogenous increase in their auditors’ litigation risk. The impact of increased auditor litigation risk on corporate tax avoidance is stronger for firms audited by Big 4 auditors, firms with higher ex ante litigation risk, and firms covered by more analysts. Additional evidence implies that the reduction in corporate tax avoidance after an increase in auditor litigation risk is associated with improvements to firms’ financial reporting transparency and information environment. We document a plausibly causal effect of auditor litigation risk on corporate tax policies.


    CHEN Yangyang,201910月加入香港城市大學,獲墨爾本大學博士學位,曾在香港理工大學和莫納什大學工作。主要研究方向為公司財務與財務會計,包括管理薪酬、企業創新、審計質量與定價、盈余管理、企業信息披露等。他的研究成果發表在The Accounting Review、Journal of Accounting Research、Journal of Financial Economics、Journal of Financial and Quantitative Analysis、Contemporary Accounting Research、Review of Accounting Studies等各大學術期刊。

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