Trade credit insurance, earnings quality and auditor selection-会计系|光华管理学院


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Trade credit insurance, earnings quality and auditor selection


Accounting Seminar2017-17

Topic:Trade credit insurance, earnings quality and auditor selection

Speaker:Songsheng Chen,Beijing Institute of Technology

Time:Friday, December 22th, 14:00-15:30 p.m

Place:Room 217, Guanghua Building 2



In this study, we use one unique data set from Chinese firms’ trade insurances and the firms’ insurance claims to investigate the effects of company credibility on earnings quality, auditor choices and audit fees. We find that the firms issue higher insurance claims in the trade have lower earnings quality measured as accrual management, less likely to choose big 4 as auditors, and pay higher audit fees. The findings are consistent with the theory that the extreme high insurance claim may be unethical behaviors related to insurance fraud, which also reflects the manager’s opportunistic behaviors when they manage the firms’ earnings and try to hide unethical behavior when the firms choose auditors. In addition, the high claim on insurance may exaggerate the loss from the trade, which can be a tool for managers to manage earnings or avoid more tax payments.



陈宋生,男,北京理工大学会计系主任,博士生导师。中国人民大学会计学博士、北京大学光华管理学院博士后,美国南卡罗来那大学、德国卡尔斯鲁厄大学、新加坡国立大学高级访问学者。在《会计研究》、《审计研究》、《南开管理评论》,Journal of Information System, Journal of Business Research, Asia-Pacific Journal of Accounting and Economics, Journal of International Accounting Research, Journal of Emerging Technology in Accounting等发表论文数十篇,出版专著译著多部。主持国家自然科学基金、国家社科基金、教育部博士点基金等十余项课题。财政部全国会计学术领军人才、北京市优秀人才。《中国会计评论》、《中国审计评论》理事,中国审计学会教育分会副秘书长,中国内审协会委员,中国会计学会信息化委会员委员。

Your participation is warmly welcomed!



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