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 hg0088 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.
讲座人信介：肖土盛，即兴任中财经父亲学会计师学院副教养任命。2013年得到上海财经父亲学办学落士（会计师学），2010年曾在香港华语父亲学终止学术提交流动。首要切磋志趣带拥有公司办、公司财政、审计等范畴。当前已在The Accounting Review、Journal of Corporate Finance、Emerging Markets Finance and Trade、China Accounting and Finance Review、China Journal of Accounting Research、《办世界》、《管文迷信学报》、《经济学（季刊）》、《南办评论》等国际外面知逻缉学术期刊发表发出产论文二什余篇。