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【金融高端论坛】第二十五期

发布日期:2014-05-09

【本期主题】Voluntary Disclosure of Internal Control and Auditor’s Attestation: Evidence from China
We examine what determines a firm’s decision to disclose the self-assessment report on itsinternal control(IC) system and to further attain an auditor’s attestation on the report, using asample of firms from theShanghai Stock Exchange during the period 2006‒10. We hypothesizeand find supporting evidence that the likelihood of having voluntary disclosure of ICself-assessment with an auditor’s attestation is positively related to future equity refinancing,mutual-fund shareholdings, and whether the firm is controlled by the government, especially thecentral government. Our study also takes the identification problem into consideration, as oursample includes firms with IC weaknesses/deficiencies. Our study not only makes anincremental contribution to the literature, but also has practical implications, especially forChinese regulators and investors.
【报告人】孙谦教授复旦大学财务金融系系主任
【时间】2014年5月16日10:00
【地点】明德主楼509室
【报告人简介】
Professor Sun is the head of the department of finance at Fudan’s management school. He obtained his BA, MBA and PhD from Peking University, William Paterson College, and Arizona State University, respectively. Prior to joining Fudan University, Professor Sun had taught at Nanyang Technological University and served as the dean of Institute for Financial and Accounting Studies at Xiamen University.

Professor Sun’s research interests are in the areas of Corporate Finance and International Finance. He has published about 30 papers in reputable finance journals including JFE. Many of his research works are related to China such as privatization, B-share discount, overseas listing, dividend policy, etc. He has served as an ad hoc reviewer for many finance journals including RFS and JIBS. He has also served on the editorial board of a few academic journals.
Professor Sun is currently a board member of Asian Finance Association and a member on Asian Financial Regulatory Committee. He has been a Visiting Professor at the Graduate School of the People’s Bank and a Senior Visiting Financial Economist at the Shanghai Stock Exchange.

 

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中国人民大学金融高端论坛组委会
商学院财务与金融系
财政金融学院应用金融系
汉青经济金融高级研究院金融系