讲座题目：You can't Burn the Candle at both Ends: Childbearing Responsibilities and Audit Quality

主讲人：赵山 副教授

讲座时间：2026年7月15日（周三）下午15:00

讲座地点：九里校区零号楼0218室

主讲人简介：赵山，法国CY Cergy Paris大学金融学副教授，图卢兹大学经济学博士。其主要研究领域为公司金融、公司治理、机构投资者和ESG等。其研究成果发表于世界顶尖学术期刊如Journal of Financial Economics, Review of Financial Studies，Strategic Management Journal，Journal of Corporate Finance等。

讲座内容：This lecture examines the impact of childbearing responsibilities on audit quality of female auditors. Exploring the quasi-natural experiment of the One-Child Policy relaxation in China, we find that the audit quality of affected female auditors decreases significantly following the policy change. The cross-sectional analyses reveal that the impact of the One-Child Policy pronounced relaxation on female auditors’ audit quality is more when client firms have more complex operations and audit offices are located in regions with stronger gender discrimination against women. Importantly, we find that the decrease in audit quality becomes insignificant for audit firms with women-friendly work environment and good working conditions, suggesting the role of work environment and working conditions in mitigating the disadvantages associated with childbearing responsibilities. Finally, we show that the fertility policy change leads to unfavorable career outcomes for affected female auditors. Collectively, these findings deepen our understanding on how family responsibilities influence professional performance in the audit field.