嘉宾简介：

王晗钰，中山大学科研博士后，莫纳什大学会计学博士。研究领域为财务会计、审计、信息披露以及公司治理的实证研究。

讲座简介：

Geopolitical risk increasingly shapes the uncertainty faced in today’s global economic landscape. Anecdotal evidence also suggests that geopolitical tensions play a growing role in influencing the decision-making processes of management and practitioners. In this presentation, we center on the expanding body of accounting research that examines geopolitical risk and its implications for firms’ information environments. Conceptually, the discussion considers the key foundations of geopolitical risk, including its definitions, scope, and how it aligns with or differs from similar concepts in existing research. Next, I survey the main measurement strategies employed to capture geopolitical risk and consider their implications for empirical research, followed by a structured synthesis of the main insights in the literature. In a related study, we document international evidence suggesting that auditors charge higher audit fees for firms headquartered in states experiencing heightened geopolitical risk. Cross-sectional analyses further show that this impact is more pronounced for firms with foreign market exposure and those audited by Big 4 auditors.