近日，學院廖方楠博士、美國加州理工州立大學張傳財助理教授、首都經濟貿易大學鄢翔副教授等聯合撰寫的論文“Hyperbole or reality? The effect of auditors’ AI education on audit report timeliness”在International Review of Financial Analysis 2024年第2期發表。International Review of Financial Analysis是財政與金融領域的高質量學術期刊，同時位于經濟學大類、商業領域、財政與金融領域Q1區（亦是中科院期刊分區一區），最新影響因子8.2。

全文引用：

Liao, F. N., Zhang, C., Zhang, J. J., Yan, X., & Chen, T. X. (2024). Hyperbole or reality? The effect of auditors' AI education on audit report timeliness. International Review of Financial Analysis, 91, 103050. https://doi.org/10.1016/j.irfa.2023.103050.

中文摘要：

我們手工收集了審計師人工智能教育相關數據，並據此構建審計師個體層面設定，用以研究人工智能教育對財務報告及時性的影響。結果顯示，審計師人工智能教育與財務報告滯後水平顯著負相關，讲明受過人工智能教育的審計師能利用編程和應用技術、邏輯思維能力縮短企業年報出具時間，提高財務報告及時性。進一步，這種及時效應在分支機構較多的會計師事務所、國有企業和高風險客戶中更爲明顯。此外，人工智能教育和注冊會計師經驗可以協同地強化此效應，尤其是在客戶組合風險較高的公司中。該研究結果爲審計師人工智能教育對財務報告是否重要提供了及時性方面的經驗證據，說明審計師人工智能教育的審計效率提升作用是現實存在而非誇張荒誕，而理解審計師人工智能教育的潛在後果，對制定新文科建設框架有關部門和監管機構具有重要啓示意義。

英文摘要：

We manually collect data on auditors with artificial intelligence(AI) educational backgrounds comprising 8201 company-year observations of A-share listed companies in China between 2014 and 2020. We then develop an auditor individual-level setting to investigate the role of AI education in audit report timeliness. Results show auditors with AI educational backgrounds are negatively and significantly associated with audit report lag, indicating auditors with AI education can shorten annual audit report times by using programming, applied technology, and logical-thinking skills, thereby enhancing audit report timeliness. In addition, this timeliness effect is more pronounced in accounting firms with more branches and among state-owned enterprises, and higher-risk clients. Furthermore, AI education and Certified Public Accountant status can complementarily strengthen this effect, particularly in companies with higher client portfolio risk. Our results provide evidence that auditors with AI education play an important role in audit report timeliness reality and not hyperbole, which supports the efficiency view, and the understanding potential unintended consequences of auditors’ AI education could be of interest to regulators that plan to develop new liberal arts framework.