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一、沙龍背景

隨著數(shù)字化、智能化等第三輪技術(shù)革命的興起，傳統(tǒng)的經(jīng)管類(lèi)學(xué)科正面臨顛覆性的改變，學(xué)科的界限更加模糊、交叉更加明顯、融合更加普遍，孤立的學(xué)科已不再適應(yīng)新時(shí)代的需求，各學(xué)科之間的不斷交叉、滲透與融合是學(xué)科創(chuàng)新的必要手段，學(xué)科交叉融合是“新經(jīng)管”學(xué)科發(fā)展的重要出路。序倫交叉學(xué)科沙龍旨在為學(xué)校不同學(xué)科背景的教師提供一個(gè)自由、開(kāi)放的交流平臺(tái)，鼓勵(lì)教師圍繞“新經(jīng)管”學(xué)科的交叉融合展開(kāi)深入探討，挖掘新的研究領(lǐng)域和方向，促成交叉學(xué)科團(tuán)隊(duì)協(xié)作，促進(jìn)交叉學(xué)科團(tuán)隊(duì)建設(shè)，推動(dòng)“新經(jīng)管”學(xué)科的交叉融合與創(chuàng)新發(fā)展。

二、沙龍預(yù)告

主題一：The Impact of Data Privacy Misconduct: Evidence from Firms’Malpractice via APP

內(nèi)容簡(jiǎn)介：數(shù)字經(jīng)濟(jì)時(shí)代，數(shù)據(jù)安全已上升至國(guó)家戰(zhàn)略高度。為應(yīng)對(duì)數(shù)據(jù)安全風(fēng)險(xiǎn)，我國(guó)數(shù)據(jù)安全治理進(jìn)入法制化的強(qiáng)監(jiān)管階段。隨著監(jiān)管環(huán)境的趨嚴(yán)，企業(yè)數(shù)據(jù)安全違規(guī)事件頻發(fā)，受到社會(huì)各界的廣泛關(guān)注。從科勒衛(wèi)浴違規(guī)收集人臉信息，遭“3·15晚會(huì)”曝光并被罰款50萬(wàn)元；到工信部下架數(shù)百款違規(guī)APP，“下架”成為年度熱詞；再到滴滴公司被處罰款80.26億元，再次把數(shù)據(jù)安全違規(guī)推上了風(fēng)口浪尖。然而與監(jiān)管層、媒體以及社會(huì)的廣泛關(guān)注不同，學(xué)術(shù)界對(duì)于數(shù)據(jù)安全違規(guī)的相關(guān)研究卻付之闕如。本研究基于“工信部APP侵害用戶權(quán)益專(zhuān)項(xiàng)整治”的獨(dú)特證據(jù)，對(duì)企業(yè)數(shù)據(jù)安全違規(guī)的動(dòng)因和經(jīng)濟(jì)后果進(jìn)行系統(tǒng)研究，主要考察以下問(wèn)題：第一，企業(yè)數(shù)據(jù)安全違規(guī)的動(dòng)因是什么？第二，企業(yè)數(shù)據(jù)安全違規(guī)的信息含量和資本市場(chǎng)表現(xiàn)如何？第三，利益相關(guān)者如何看待企業(yè)數(shù)據(jù)安全違規(guī)，有哪些經(jīng)濟(jì)后果？第四，企業(yè)數(shù)據(jù)安全違規(guī)是否具有行業(yè)溢出效應(yīng)？

主講人：李從剛，上海立信會(huì)計(jì)金融學(xué)院會(huì)計(jì)學(xué)院常任軌副教授，蘇州大學(xué)碩士研究生導(dǎo)師，中國(guó)人民大學(xué)經(jīng)濟(jì)學(xué)博士，McMaster University聯(lián)合培養(yǎng)博士。主要研究方向?yàn)楣矩?cái)務(wù)與公司金融。主持國(guó)家自然科學(xué)基金青年項(xiàng)目，曾獲蘇州市哲學(xué)社會(huì)科學(xué)優(yōu)秀成果獎(jiǎng)二等獎(jiǎng)，在《金融研究》、Journal of Corporate Finance、International Review of Economics and Finance、Accounting and Finance等國(guó)內(nèi)外核心期刊發(fā)表多篇論文。

主題二：Can The Disclosure of Tax-related Critical Audit Matters Deters Corporates’Aggressive Tax Planning? Evidence from the Chinese Market

內(nèi)容簡(jiǎn)介：We investigate when, and more importantly, why the disclosure of tax-related critical audit matters deters corporates’aggressive tax behaviors. In this paper, we develop a novel framework to model corporates’tax behaviors and document the proposition that the disclosure of tax-related critical audit matters deters corporates’aggressive tax behaviors through the increasing costs of the behaviors, and also find that corporates whose aggressive tax planning is disclosed in the critical audit matters assume higher effective tax rate compared to corporates whose aggressive tax planning isn’t disclosed in the critical audit matters, namely the disclosure of tax-related critical audit matters attenuates corporate tax avoidance. Using a unique dataset of Chinese firms listed on the Shanghai Security Exchange and Shenzhen Security Exchange over the period 2017-2022, we employ the proxies of tax aggressiveness as book-tax difference (BTD) and book effective tax rate (BETR) in the baseline regression and find that our baseline results are consistent with the proposition. To address endogeneity and robustness concerns, we structure an innovative instrument variable based on the requirements of relevance and exogeneity to calibrate the results of baseline regression, utilize several alternative proxies of tax aggressiveness in the robust regression to examine the proposition, and find our baseline results robust.

主講人：汪利錟，上海立信會(huì)計(jì)金融學(xué)院副教授，上海財(cái)經(jīng)大學(xué)經(jīng)濟(jì)學(xué)博士，在Industrial Marketing Management、Finance Research Letters、Emerging Market Finance and Trade、《財(cái)貿(mào)經(jīng)濟(jì)》《中國(guó)經(jīng)濟(jì)問(wèn)題》《公共管理學(xué)報(bào)》《經(jīng)濟(jì)學(xué)動(dòng)態(tài)》《財(cái)經(jīng)研究》《中央財(cái)經(jīng)大學(xué)學(xué)報(bào)》等ABS 3、JCR1、CSSCI檢索期刊發(fā)表多篇學(xué)術(shù)論文，曾連續(xù)兩次獲得校級(jí)教學(xué)成果一等獎(jiǎng)（2017年度和2019年度），兼任Finance Research Letters、British Accounting Review、China Finance Review International、《會(huì)計(jì)研究》《經(jīng)濟(jì)學(xué)》季刊《財(cái)貿(mào)經(jīng)濟(jì)》《經(jīng)濟(jì)學(xué)動(dòng)態(tài)》《會(huì)計(jì)與經(jīng)濟(jì)研究》等學(xué)術(shù)期刊的匿名審稿人和《中國(guó)金融評(píng)論》評(píng)閱人。

三、沙龍安排

（一）沙龍時(shí)間

2024年5月22日（周三）13:00

（二）沙龍地點(diǎn)

文翔路校區(qū)序倫大樓教發(fā)中心5012

  （三）參與方式

掃描下方二維碼填寫(xiě)信息即可完成報(bào)名。