讲座内容：
（1）Customer Concentration and Corporate Tax Avoidance
（2）Director Overlap and Financial Reporting Quality
讲座专家：谢宏 美国肯塔基大学副教授
讲座时间：6月26日下午2点半（周四）、6月27日（周五）上午9点
讲座地点：文泉楼南401会计学院大会议室
附谢宏副教授简历
1983年上海交通大学本科，1986年英属哥伦比亚大学硕士，1998爱荷华大学博士，现为美国肯塔基大学副教授。代表作如下：
（1）“Regulation Fair Disclosure and the Cost of Equity Capital” (with Z. Chen and D. Dhaliwal), Reviewof Accounting
Studies, forthcoming.
（2）“Mandatory AuditPartner Rotation, Audit Quality and Market Perception: Evidence from Taiwan”(with W. Chi, H.
Huang, and Y. Liao), Contemporary Accounting Research 26 (June 2009), 359-391.
（3）“The Association between Management Earnings Forecast Errors and Accruals” (with G. Gong and L. Li), The
Accounting Review 84 (March 2009), 497-530.
（4）“What Drives the Increased Informativeness of Earnings Announcements Over Time?” (with D.Collins and O. Li),
Review of Accounting Studies 14 (March 2009), 130. “The Mispricing of Abnormal Accruals,” The Accounting
Review 76 (July 2001), 357-373.
（5）“Equity Valuation and Negative Earnings: The Role of Book Value of Equity” (D. Collins and M.Pincus), The
Accounting Review 74 (January 1999), 29-61.
