近日，学院廖方楠博士、美国加州理工州立大学张传财助理教授、首都经济贸易大学鄢翔副教授等联合撰写的论文“Hyperbole or reality? The effect of auditors’ AI education on audit report timeliness”在International Review of Financial Analysis 2024年第2期发表。International Review of Financial Analysis是财政与金融领域的高质量学术期刊，同时位于经济学大类、商业领域、财政与金融领域Q1区（亦是中科院期刊分区一区），最新影响因子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：

我们手工收集了审计师人工智能教育相关数据，并据此构建审计师个体层面设定，用以研究人工智能教育对财务报告及时性的影响。结果显示，审计师人工智能教育与财务报告滞后程度显著负相关，表明受过人工智能教育的审计师能利用编程和应用技术、逻辑思维能力缩短企业年报出具时间，提高财务报告及时性。进一步，这种及时效应在分支机构较多的会计师事务所、国有企业和高风险客户中更为明显。此外，人工智能教育和注册会计师经验可以协同地强化此效应，尤其是在客户组合风险较高的公司中。该研究结果为审计师人工智能教育对财务报告是否重要提供了及时性方面的经验证据，说明审计师人工智能教育的审计效率提升作用是现实存在而非夸张荒诞，而理解审计师人工智能教育的潜在后果，对制定新文科建设框架有关部门和监管机构具有重要启示意义。

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.