褚 剑

时间:2026-06-15浏览:2661

Selected Publications:

Chu, J., Fisman, R., Tan, S., and Wang, Y. 2021. Hometown ties and the quality of government monitoring: Evidence from rotation of Chinese auditors. American Economic Journal: Applied Economics, 13(3): 176-201.

——NBER Working Paper w27032

Chu, J., Fisman, R., Wang, Y., and Ye, M. 2026. Audit centralization and audit quality: Evidence from Chinese cities. Journal of Accounting and Economics, online.

——NBER Working Paper w34776

Chu, J., Shan, Y., and Tian, G.G. 2025. Corrupt tax bureau commissioners and corporate tax avoidance. Review of Accounting Studies, 30(2): 1873-1915.

Chu, J., Tang, Y., and Wan, G. 2026. Do female state officials improve corporate social responsibility in their jurisdictions? A disadvantage-prohibiting perspective. Journal of Management Studies, 63(3): 1032-1058.



Chu, J. 2025. A research on the regulatory human resource allocation efficiency under the random examination system. China Journal of Accounting Studies, 13(3): 335-364.

Zhou, H., and Chu, J. 2025. Does ex-ante disclosure of regulatory information really backfire? China Journal of Accounting Research,18(2): 100408.

褚剑. 2024. 总会计师交流任职能够改善国有企业会计信息质量吗. 《会计研究》, (1): 21-34.

Chu, J., and Weng, C.-H. 2022. Auditor legal liability and stock price crash risk: Evidence from organizational transformation of Chinese audit firms. The International Journal of Accounting, 57(4): 2250016.

贾鹏飞, 范从来, 褚剑. 2021. 过度借贷的负外部性与最优宏观审慎政策设计. 《经济研究》, (3): 32-47.

褚剑, 方军雄. 2021. “惩一”必然“儆百”吗?——监管处罚间接威慑失效研究. 《会计研究》, (1): 44-54.

褚剑, 胡诗阳. 2020. 利率市场化进程中的银企互动——上市公司购买银行理财产品的视角. 《中国工业经济》, (6): 155-173.

Chu, J., Fang, J., Kim, J.-B., and Zhou, Y. 2019. Stock price crash risk and auditor-client contracting. China Journal of Accounting Studies, 7(2): 184-213.

褚剑, 秦璇, 方军雄. 2019. 中国式融资融券制度安排与分析师盈利预测乐观偏差. 《管理世界》, (1): 151-166.

褚剑, 秦璇, 方军雄. 2018. 经济政策不确定性与审计决策——基于审计收费的证据. 《会计研究》, (12): 85-91.

褚剑, 方军雄, 于传荣. 2017. 卖空约束放松与银行信贷决策. 《金融研究》, (12): 111-126.

褚剑, 方军雄. 2016. 政府审计能够抑制国有企业高管超额在职消费吗?. 《会计研究》, (9): 82-89.

褚剑, 方军雄. 2016. 中国式融资融券制度安排与股价崩盘风险的恶化. 《经济研究》, (5): 143-158.