据清华五道口科研官方公众号显示，清华大学国家金融研究院院长、清华大学五道口金融学院副院长、金融学讲席教授田轩的合作论文"Do Shared Auditors Facilitate Follow-on Innovation?"（共享审计师能促进企业后续创新么？）被会计学国际顶级期刊Journal of Accounting Research接收，文章即将发表。Journal of Accounting Research是会计领域极具影响力的国际权威同行评议学术期刊之一，属于商科领域的UTD24期刊，该期刊最新影响因子为6.3， 接收率仅为13%。据不完全统计，这至少是田轩教授2024年来发表的第九篇FT50顶刊！
摘要
该研究旨在探究共同审计师是否促进其客户之间创新知识的传播，从而推动后续创新。研究者发现，当两家公司由同一审计事务所审计时，其中一家公司会引用另一家公司更多的专利。
为缓解因两家公司基本面共性（common fundamentals）导致的潜在混杂因素担忧，研究者借助审计师共享关系的一项准外生冲击：安达信（Arthur Andersen）的倒闭以及随之而来的2002年审计师更换潮。
进一步分析表明，当两家客户均从事密集的创新活动时，共同审计师对跨客户专利引用的促进作用更强。补充证据显示，共同审计师对近期专利以及外部人员更易利用的专利的引用影响更为显著。
总体而言，研究结果表明，审计师通过促进客户间创新知识的转移来影响企业创新。
田轩教授2024年来FT50论文一览：
[1]“The Real Effects of Shadow Banking: Evidence from China,” (with Guoqian Tu and Yichu Wang), 2024, Management Science, Vol. 70, 8556-8582.
[2]“Does Access to Patent Information Help Technological Acquisitions? Evidence from Patent Library Openings,” (with Connie Mao, Yueru Qin, and Chi Zhang), 2025, Journal of Accounting Research, Vol. 63, 903-950.
[3]“Invest Local or Remote? The Effects of COVID-19 Lockdowns on Venture Capital Investment around the World” (with Pengfei Han, Chunrui Liu, and Kexin Wang), Management Science, forthcoming.
[4]“Trademarks in Entrepreneurial Firm Success: Theory and Evidence from Venture Capital Investments in Private Firms” (with Onur Bayar, Thomas Chemmanur, Harshit Rajaiya, and Qianqian Yu), Entrepreneurship Theory and Practice, forthcoming.
[5]“What a Relief: How do Firms Respond to Competitors’ Listing Delays?” (with Ning Jia, Jiaqi Qian, and Jinxin Yu), Contemporary Accounting Research, forthcoming.
[6]“Does Trading Spur Specialization? Evidence from Patenting,” (with Pengfei Han and Chunrui Liu), Management Science, forthcoming.
[7]“The Incentives of SPAC Sponsors,” (with Felix Feng, Thomas Nohel, Wenyu Wang, and Yufeng Wu), Journal of Financial Economics, forthcoming.
[8]“Do Major Corporate Customers Deter Corporate Misconduct?” (with Jie Chen, Xunhua Su, Bin Xu, and Luo Zuo), Journal of Accounting and Economics, forthcoming.
[9]Tian, Xuan, Jiawen Yan, and Luo Zuo. "Do Shared Auditors Facilitate Follow-on Innovation?." Available at SSRN 4099144 (2025).
皮皮侠学院重磅直播课程《前沿效率分析实操与论文发表》火热报名中！课程由UTD24顶刊作者亲授，聚焦数据包络分析（DEA）、随机前沿分析（SFA）等核心方法，通过6大顶刊案例精讲与3大综合项目复现，覆盖生产、能源、科技与绿色效率等前沿领域。
授课专家将深度分享UTD24论文发表策略与国际期刊投稿经验，同时在QS前30高校拥有广泛的学术合作网络，并提供课后答疑指导机会。
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