Reported by the School of Internal Audit
Recently, a research paper co-authored by Professor LIAO Lin from our university's School of Internal Audit, titled "Do Key Audit Matters in Hong Kong and Mainland China Provide Incremental Information and Improve Audit Quality?", was published online in Contemporary Accounting Research (CAR), a top-tier international journal in the field of accounting. Professor LIAO Lin is the first author of the paper.
The paper takes the audit markets of Hong Kong and Mainland China as its research context and systematically explores whether the disclosure of Key Audit Matters (KAMs) provides incremental information and improves audit quality. By focusing on China's unique institutional environment, the study responds to a core international academic debate on how global audit reporting reforms affect the information environment and audit quality.
Contemporary Accounting Research is widely recognized as one of the five leading international journals in accounting. It is also included in the Financial Times' list of the 50 most influential global business and economics journals (FT50), holding significant weight in the assessment of global business school research performance. This marks Professor LIAO Lin's second publication in a top-tier international accounting journal this year; earlier, his research has also appeared in journals such as The Accounting Review (TAR) and Accounting, Organizations and Society (AOS).
