In this report, Professor Jin Qinglu started with Key Audit Matters (KAMs) to elaborate on the motivation for studying KAM disclosure. He proposed classifying KAMs into mandatory disclosure and discretionary disclosure, which enables further research on the differential impacts of information disclosure in different parts of KAMs. Subsequently, Professor Jin detailed his research content, conducting an in-depth analysis of the information transmission of KAMs and whether enterprises use KAM disclosure as a communication tool.

Finally, Professor Chen Lin summarized the report session. Professor Jin Qinglu had in-depth discussions and exchanges with the participants on the report theme, and put forward specific suggestions for graduate students on how to choose research directions and topics. This provided new research ideas for the teachers and students present in selecting their research directions, and everyone benefited greatly.

Speaker ProfileJin Qinglu is a member of the Communist Party of China, a Professor of Accounting, and a Doctoral Supervisor. He currently serves as Dean of the School of Accounting, Shanghai University of Finance and Economics. He is a Shanghai Leading Talent, a member of the Ministry of Education’s Major Talent Project, and a recipient of the National Science Fund for Distinguished Young Scholars. He has been selected into the National Hundred, Thousand and Ten Thousand Talents Project, awarded the title of Young and Middle-Aged Expert with Outstanding Contributions to the Country, and enjoys the Special Government Allowance of the State Council. He is the leader of the first batch of "National Huang Danian-style Teaching Teams" of the Ministry of Education, the leader of the Shanghai Advanced Model Team for "Being a Good Person, a Good Teacher, and a Good Scholar", and the leader of the first batch of Philosophy and Social Sciences Laboratories (Cultivation) of the Ministry of Education. His main research area is "research on institutions, system reforms, and corporate accounting and financial issues". He has always adhered to the academic philosophy of "rooted in China, facing the world", and actively carried out original research with universal significance and forward-looking research in line with the Chinese context. Since 2005, he has published more than 40 papers in journals such as The Accounting Review, Management Science, Review of Accounting Studies, Contemporary Accounting Research, Economic Research Journal, Quarterly Journal of Economics, and Journal of Management Sciences in China. He has presided over more than 20 projects at or above the provincial and ministerial level, among which 3 projects were rated as "Excellent" in the performance evaluation of National Natural Science Foundation projects, and 1 Major Project of the Key Research Base of Humanities and Social Sciences of the Ministry of Education was evaluated as "Outstanding". Relevant series of achievements were selected into the 2017 Annual Report of the National Natural Science Foundation of China as a showcase of project achievements. He has successively won honors such as the Shanghai Yucai Award, the Baosteel Outstanding Teacher Award, the Science Chinese Person of the Year, and the Model Teacher, Model of Teacher Ethics, and Outstanding Communist Party Member of Shanghai University of Finance and Economics. He was selected into the 2022 List of High-Contribution Scholars of Chinese Universities of Finance and Economics.

Written by/Luo Shudan, Tian Haowen Reviewed by/Jia Ming