Discussion of “The Quality of Mandatory Nonfinancial Risk Disclosures and the Moderating Effect of Audit Firm and Partner Characteristics”
本文讨论了一篇关于强制性非财务风险披露与审计师特征关系的研究，发现四大审计事务所中部分事务所与更高风险披露质量相关，经验丰富的审计合伙人和女性审计师与更好风险披露相关，并提出了未来研究方向。
The paper on mandatory nonfinancial risk disclosures and the effect of auditor characteristics examines a topical issue and finds unexpected results. It finds that there is no overall Big 4 effect, but that some of the Big 4 audit firms are associated with a higher quality of risk disclosure. Audit partners with wider experience, and female auditors, are associated with better risk disclosure. I review the paper, applying a predictive validity model. I suggest areas where research on this issue could be further developed.