【2018-06-13 专业硕士学术火线论坛】经济情势何以影响审计师的事业判佩?

  讲座人:肖土盛 副教养任命

  讲座本题:经济情势何以影响审计师的事业判佩?

  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.

  讲座时间:2018年6月13日,周叁,19:30末了尾

  讲座地点:学院南路学术会堂202

  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。

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