题　目：Geopolitical Tensions and the Audit Workforce: Evidence from Immigrant Auditors

嘉　宾：杨雨澄，Assistant Professor，香港中文大学

主持人：李烁，助理教授，上海交通大学安泰经济与管理学院

时　间：2026年10月28日（周三）14:00-15:30

地　点：上海交通大学安泰经济与管理学院包兆龙图书馆A407

内容简介:

We examine whether geopolitical tensions between the U.S. and foreign countries affect immigrant auditors' labor market outcomes and audit quality. Using a comprehensive panel of individual auditors employed by Big 8 public accounting firms in the U.S. from 2000 to 2024, we link auditors’ home countries and career transitions to an annual, country-pair-level measure of geopolitical tension between the U.S. and auditors’ home countries (henceforth, U.S.-home-country tension). We find that increases in U.S.-home-country geopolitical tension are associated with a greater likelihood of leaving the U.S. among immigrant auditors, particularly through returns to home countries. These mobility responses are accompanied by less favorable career outcomes, including slower seniority advancement, weaker changes in compensation, and a higher likelihood of leaving large audit firms. At the audit office level, greater exposure to geopolitical tensions through the immigrant audit workforce is associated with lower audit quality, as evidenced by higher client restatement rates. Taken together, our findings show how geopolitical frictions can unintentionally disrupt the immigrant professional workforce and, in turn, affect audit production and financial reporting quality.

演讲人简介：

Prof. Yucheng (John) Yang is an Assistant Professor of Accounting at the Chinese University of Hong Kong (CUHK). He received his BA degree from Lewis and Clark College, MA degree from the University of California, Davis, and MSBA and PhD degree from Simon Business School at the University of Rochester. His research speaks to issues related to financial disclosure and regulations, the behavior of financial intermediaries, and the macroeconomic implications of accounting information.

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