Accounting Seminar（2018-05）

Topic: Individual Auditor Network Ties among Low-tax Firms: Evidence from China

Speaker: Kun Wang，School of Economics and Management, Tsinghua University

Time: Friday, May 11th, 10:00-11:30 a.m

Place: Room K02, Guanghua Building 2

Abstract:

We examine the connectedness of the individual audit partners in the relationship-based Chinese market and how that connection helps to diffuse tax knowledge among clients. We find that tax avoidance is positively associated with a firm’s audit partner network ties to low-tax firms, and the relation is more pronounced when partners have additional school ties with top executives at the focal firm. We also find the effect to be stronger for the partners’ initial engagement. Connected partners charge higher audit fees if they have no additional school ties with top executives at the focal firms. Although connected partners do not help clients of Top 10 audit firm to avoid taxes, we do find that clients of Top 10 audit firms avoid more taxes when partners have common school ties with top executives at the focal firms. Overall, the study documents a new dimension of network ties formed through shared auditors in diffusing tax knowledge.

Introduction:

王琨，清华大学经济管理学院会计系副教授，会计专业博士项目协调人，清华大学公司治理研究中心高级研究员。1998年获南开大学会计系学士学位，2003年获香港科技大学会计系博士学位。2010年MIT斯隆商学院访问学者。主要讲授课程：会计学原理、中级财务会计。

研究领域为公司治理、高管薪酬、盈余管理。主持国家自然科学基金“股权再融资中的投资者保护问题与对策研究”，参与国家自然科学基金课题“上市公司关联交易与对策的实证研究”、主持和参与省部级课题、企业横向课题若干项。在Journal of Accounting and Public Policy, China Economic Review等国际重要期刊和《经济研究》、《管理世界》等国内核心刊物发表过多篇论文。两次荣获清华大学经济管理学院教学优秀奖、荣获清华大学（第四届）青年教师教学大赛一等奖。

兼任《经济研究》、《南开管理评论》等多家核心期刊的匿名审稿人。此外，在上市公司先后担任过独立监事、独立董事的工作。

Your participation is warmly welcomed!