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11.13会计系Seminar：China SOX and Compliance with Laws and Regulations
发布时间：2014-11-03
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主 题：China SOX and Compliance with Laws and Regulations
时 间：2014年11月13日（星期四）13:00-14:30
地 点：后主楼1610
主讲人：许 骞 博士 北京大学光华管理学院
主持人：崔学刚 教授 北京师范大学经济与工商管理学院
内容简介：Mandatory internal control construction and auditing legislation in China (known as China SOX) takes effect from the fiscal year 2012. It requires all qualified listed companies to promote the construction of their internal controls together with assess and report on their design and operating effectiveness, as well as external independent auditors’ opinions publicly disclosed. Considering whether this legislation can really promote internal control improvement and reduce lawsuits and deregulations, we did tests based on the data of China market. This paper sheds light on the effects of China’s mandatory internal control policies on the possibility of corporate lawsuits and deregulations, which also takes the influences of previous policy and regional rule of law into account. It also provides suggestions for supervision and policymaker for further policy improvement.
主讲人简介：许骞，北京大学光华管理学院会计学专业博士后,博士毕业于南开大学商学院。曾以国家公派高水平联合培养博士研究生身份赴美国堪萨斯大学商学院会计学专业学习。主要研究方向为资本市场波动、行为财务、内部控制、公司诉讼等，在China Journal of Accounting Research、金融研究、会计研究、中国会计评论、经济科学、审计研究等期刊发表多篇论文。四篇英文论文被美国会计学会AAA年会接收，参与国家社科基金重大项目、国家自然科学基金面上项目等多项课题。
时 间：2014年11月13日（星期四）13:00-14:30
地 点：后主楼1610
主讲人：许 骞 博士 北京大学光华管理学院
主持人：崔学刚 教授 北京师范大学经济与工商管理学院
内容简介：Mandatory internal control construction and auditing legislation in China (known as China SOX) takes effect from the fiscal year 2012. It requires all qualified listed companies to promote the construction of their internal controls together with assess and report on their design and operating effectiveness, as well as external independent auditors’ opinions publicly disclosed. Considering whether this legislation can really promote internal control improvement and reduce lawsuits and deregulations, we did tests based on the data of China market. This paper sheds light on the effects of China’s mandatory internal control policies on the possibility of corporate lawsuits and deregulations, which also takes the influences of previous policy and regional rule of law into account. It also provides suggestions for supervision and policymaker for further policy improvement.
主讲人简介：许骞，北京大学光华管理学院会计学专业博士后,博士毕业于南开大学商学院。曾以国家公派高水平联合培养博士研究生身份赴美国堪萨斯大学商学院会计学专业学习。主要研究方向为资本市场波动、行为财务、内部控制、公司诉讼等，在China Journal of Accounting Research、金融研究、会计研究、中国会计评论、经济科学、审计研究等期刊发表多篇论文。四篇英文论文被美国会计学会AAA年会接收，参与国家社科基金重大项目、国家自然科学基金面上项目等多项课题。