时间：2025年6月20日（周五）9:30
地点：浙大管院A423会议室
主题：To Leave or to Stay During a Crisis: Auditors'Career Choices
主讲人：刘启亮教授，江西财经大学会计发展研究中心主任
主讲人简介：
会计学博士、教授、博士生导师，江西财经大学会计发展研究中心主任，曾任华中科技大学会计学学术带头人、会计系系主任，武汉大学经济与管理学院MPAcc中心主任。入选“全国会计领军人才项目”、武汉市“黄鹤英才”项目、江西省“双千人才”计划，主持多项国家自然科学基金项目，已在Management Science、Production and Operations Management、Contemporary Accounting Research、Journal of Business Ethics、Journal of Corporate Finance、《经济研究》、《管理世界》等期刊发表论文多篇。
摘要：
This paper investigates how auditors make career decisions in the wake of an audit failure. Using unique and comprehensive individual-level data from the Chinese Institute of Certified Public Accountants (CICPA), we examine auditors’ responses to the shock of the Wuyang Bond audit failure case in China. We argue and find that auditors are exposed to heightened regulatory risk following the failure and are thus more likely to leave the firm. This effect is more pronounced among auditors at the rank of managers or associates, signatory auditors, and older auditors. In contrast, auditors who choose to stay and assume the elevated post-failure risk are more likely to experience career advancement. Our study provides insights into how auditors weigh risk and reward to navigate post-failure career decisions, highlighting both the risks of staying in a troubled firm and the potential rewards of persevering through a crisis.
