翠屏经管论坛2026年第03期：绿色会计与审计学术交流

时间：2026年6月23日 09:00-13:00

地点：经管学院A210室

1）报告题目: Auditor Response to Significant Disruption: Evidence from COVID-19 Lockdowns

报告人：宋子龙（南京财经大学）

报告人简介：

宋子龙，南京财经大学会计学院院长助理，国际交流与合作办公室主任，审计系副教授。主要研究方向为资本市场财务与会计、审计。近年来，在《会计研究》（3篇）、《审计研究》、《管理评论》、Auditing: A Journal of Practice & Theory、Journal of International Accounting Research、Journal of International Financial Markets, Institutions & Money等CSSCI、SSCI期刊发表论文20余篇。主持教育部人文社会科学基金1项。中国会计学会对外学术交流专业委员会委员，《会计研究》审稿专家。《审计与经济研究》、《会计与经济研究》、Journal of International Financial Markets, Institutions & Money等CSSCI、SSCI期刊匿名评审人。

报告摘要：

Abstract: Prior literature documents that auditors respond to changes in inherent and control risk. This study investigates how well auditors adapted their audit plans when unexpected disruption affected a different component of the audit risk model—namely auditors’ plans to achieve an appropriate level of detection risk. We use COVID-19 lockdowns in China as the setting because China’s lockdowns were the first of their kind, strictly enforced, and well aligned with the timing of year-end audits. We provide background information on auditors’ response to the pandemic based on interviews with auditors who conducted audits during the lockdowns. We then use a difference-indifferences (DiD) design and find that auditors who were subject to lockdowns were able to adapt their audit procedures, resulting in audit quality improvements. Additionally, we document several factors that facilitated auditors’ successful response, including auditor knowledge, audit effort, and client resources.

2）报告题目：Inter-basin Water Resource Reallocation and Corporate Green Technological Innovation: Evidence from the South-to-North Water Diversion Project in China

报告人：刘佳伟（南京林业大学）

报告人简介：刘佳伟，会计学副教授，南京林业大学“水杉英才”青年教师，主要研究方向为制度环境、公司绿色财务与治理、资本市场效率。目前主持国家自科青年基金、教育部人文社科基金、江苏省社科基金及教育部产学研协同育人项目多项。已在《南开管理评论》、《会计研究》、《中国工业经济》、《审计研究》、《Corporate Governance: An International Review》、《The Annals of Regional Science》等国内外高质量学术期刊发表论文10余篇，多篇论文被人大复印报刊资料全文转载。

报告摘要：Exploiting China’s South-to-North Water Diversion Project (SNWDP) as a quasi-natural experiment, this study investigates how resolving water constraints spur corporate green technological innovation, particularly in energy-saving and carbon-reducing technologies. Using a difference-in-differences framework and firm-level patent data from 2010 to 2023, a significant and robust increase in green innovation among firms in water-receiving cities is documented. We reveal a dual-driver mechanism: to safeguard water quality along the transfer routes, local governments have intensified environmental regulations, compelling firms to innovate for compliance (external constraints). Concurrently, the project has encouraged the adoption of voluntary standards such as ISO 14001 and enhanced corporate environmental disclosure as an internal constraint. This innovation-stimulating effect is most pronounced in water-scarce regions, regions subject to strong government intervention, and among non-heavy polluters or firms with green investors. Furthermore, significant spatial spillovers to neighboring cities and marked reductions in both corporate carbon emissions and regional pollutants are researched. Ultimately, we find that beyond alleviating resource bottlenecks, IBWT mega-projects generate profound positive externalities for regional green transformation.

3）报告题目：Buying into Reality: Green Public Procurement and ESG Decoupling

报告人：李伟平（澳门城市大学）

报告人简介：李伟平，澳门城市大学金融学院副教授，博士生导师，泰山学院商学院特聘教授。主要研究兴趣是公司金融、绿色金融、数字金融和文化金融。目前已在Journal of Business Ethics, Journal of Financial Stability, Journal of International Financial Markets, Institutions and Money, International Journal of Finance and Economics, 会计研究等国内外期刊发表多篇论文。主持广东省自然科学基金面上项目与澳门基金会项目，担任Humanities and Social Sciences Communications, China Journal of Accounting Research, Economic Analysis and Policy等期刊的编委，西南财经大学政府与审计研究中心特约研究员，会计学术联盟青年学者委员会委员。

报告摘要：

Drawing on institutional and signaling theories, we propose that while opaque regulations often encourage symbolic adoption, GPP functions as a high-cost screening mechanism that enforces substantive ESG coupling. By imposing prohibitive implementation costs and the threat of market exclusion, GPP forces an upgrade in internal governance and creates a separating equilibrium that renders exploitative greenwashing economically irrational. Consequently, it acts as a state-sanctioned certification validating true corporate sustainability performance. Using a longitudinal dataset of Chinese listed companies from 2015 to 2023, we find that GPP participation significantly reduces ESG decoupling. This effect is most pronounced in regions with high enforcement capacity and for firms subject to intense monitoring. By demonstrating that GPP creates a logic of discipline overriding symbolic management, this study highlights how public procurement can serve as a coercive barrier against strategic decoupling, ultimately mitigating the systemic external injustices and negative externalities embedded in corporate supply chains.