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	Long-Term Impact of Economic Conditions on Auditors' Judgment
	He, Xianjie1; Kothari, S. P.2; Xiao, Tusheng3; Zuo, Luo4
	2018-11
关键词	economic condition audit adjustment imprinting
卷号	93
期号	6
DOI	10.2308/accr-52009
页码	203-229
英文摘要	We find that economic conditions at the time an auditor enters the labor market have a long-term impact on her judgment and decision making. Specifically, engagement partners who started their career during economic downturns issue audit adjustments more frequently. For the subsample of company-years with no audit adjustments, downturn auditors are more likely to issue a modified audit opinion. In addition, companies audited by downturn auditors are less likely to violate financial reporting and disclosure regulations. Together, our findings suggest that the early career stage is a critical formative period for auditors.
会议录出版者	AMER ACCOUNTING ASSOC
会议录出版地	5717 BESSIE DR, SARASOTA, FL 34233 USA
语种	英语
WOS研究方向	Business & Economics
WOS记录号	WOS:000454874400008
内容类型	会议论文
源URL	[http://10.2.47.112/handle/2XS4QKH4/3329]
专题	上海财经大学
作者单位	1.Shanghai Univ Finance & Econ, Shanghai, Peoples R China; 2.MIT, 77 Massachusetts Ave, Cambridge, MA 02139 USA; 3.Cent Univ Finance & Econ, Beijing, Peoples R China; 4.Cornell Univ, Ithaca, NY 14853 USA
推荐引用方式 GB/T 7714	He, Xianjie,Kothari, S. P.,Xiao, Tusheng,et al. Long-Term Impact of Economic Conditions on Auditors' Judgment[C]. 见:.

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