主题：Political Determinants of Local Disclosure under Authoritarianism

　　主讲人：张琦，中南财经政法大学政府会计研究所所长

　　时间：1月3日（周四）上午10:00-12:00

　　地点：A208

　　主办单位：999策略白菜手机论坛会计系，999策略白菜手机论坛财务与会计研究所

　　主讲人简介：

　　张琦，男，1978年1月生，管理学博士、博士后、三级教授、博士生导师、文澜特聘教授，中共党员。2003年起在中南财经政法大学会计学院任教，现任中南财经政法大学政府会计研究所所长(该所为财政部部校共建智库、财政部政府会计改革工作联系单位)，中南财经政法大学大数据研究院副院长，财政部政府会计准则委员会咨询专家、财政部PPP中心入库专家、财政部全国会计领军人才，湖北省新世纪高层次人才工程人选(第二层次)。担任中国会计学会政府及非营利组织会计专业委员会副主任委员、中国审计学会常务理事、全国预算与会计研究会理事、国家自然科学基金通讯评审专家、《经济研究》等重要期刊的匿名审稿人。研究成果发表于《Public Money & Management》、《China Journal of Accounting Studies》、《经济研究》、《管理世界》、《经济学季刊》、《会计研究》、《审计研究》、《财政研究》等国内外权威期刊。主持国家自然科学基金4项，教育部、财政部等省部级课题多项。

　　讲座主要内容：

　　This paper investigates the determinants of local disclosures on Three Public Expenses (TPE) from the perspective of political incentive. We find that: 1) The sudden collapse of the mayor's political connection with provincial leader has significantly reduced the quality of disclosure of TPE. The main reason is that mayor is afraid of being prosecuted after losing protection from former leader, rather than being implicated by the censorship of former leader. 2) Mayor's motivation for promotion can mitigate the negative impact of political connection collapse on disclosure quality of TPE. City’s better performance which contributes to the economic growth of province could mitigate the above negative impact of the collapse of political connection. 3) However, potential fraud of performance data and more audited problems may aggravate the negative impact of political collapse on disclosure quality on the quality of disclosure. 4) In addition, we have not found that the financing incentive of city could significantly alleviate the negative impact of the collapse of political connection on the quality of disclosure. Overall, this paper reveals the micro-mechanism of the real effects of officials’ political incentive on the quality disclosure of local government, thus providing new explain for the reason the official voluntarily disclose financial information to the public in authoritarian regime and contributing to the public accountability literature.

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