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• W3124594727 abstract "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 sub-sample 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 early-career stage is a critical formative period for auditors, and that the macroeconomic conditions prevailing at the time of an auditor’s labor market entry sear her judgment permanently." @default.
• W3124594727 created "2021-02-01" @default.
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• W3124594727 date "2018-01-01" @default.
• W3124594727 modified "2023-09-27" @default.
• W3124594727 title "Long-Term Impact of Economic Conditions on Auditorss Judgment" @default.
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• W3124594727 doi "https://doi.org/10.2139/ssrn.2892107" @default.
• W3124594727 hasPublicationYear "2018" @default.
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