主讲人

（单位）

周高光

（香港浸会大学）

主持人

（单位）

潘健平、黄泽悦

（东南大学）

讲座时间

2026年4月27日（周一）9：30

讲座地点

经管楼B203会议室

主讲人简介

周高光博士，管理会计师，香港浸会大学商学院会计学副教授，博士生导师，工商管理硕士项目(MBA)副主任。他的研究领域涉及审计，文化和公司财务，企业社会责任等多个领域，在包括Journal of Accounting and Economics, Management Science, Journal of International Business Studies, Auditing: A Journal of Practice and Theory以及Journal of Corporate Finance等期刊上发表三十逾篇论文。周博士在2019年出版第一本亚洲企业可持续发展英文专著。他目前担任国际著名期刊Asia-Pacific Journal of Accounting & Economics的副主编以及Journal of Business Research的企业社会责任方向的编委。

讲座内容摘要

Government procurement accounts for a significant portion of global economic activity, yet the decision-making processes of procurement officials often deviate from purely economic rationales. We show a significant decrease in government contracts awarded to non-U.S.-listed clients of non-U.S. auditors in their home countries, following PCAOB international inspections. The results suggest that this decrease is likely driven by procurement officials’ desire to avoid political risk and reputational damage arising from national security and sovereignty concerns, despite PCAOB inspectors lacking access to audit engagements of non-U.S.-listed clients of inspected auditors. The effect of PCAOB inspections on government procurement is more pronounced for suppliers domiciled in countries experiencing higher geopolitical tension with the U.S. and when government officials face greater political risks in their procurement decisions. This research calls for a deeper understanding of the non-economic factors and psychological drivers that influence supplier selection in an era of heightened geopolitical tensions.