Investor sentiment and audit-related human resource input: Evidence from audit-related job postings

IF 4 Q2 BUSINESS, FINANCE

China Journal of Accounting Research Pub Date : 2025-09-04 DOI:10.1016/j.cjar.2025.100443

Zijun Luo , Weidong Xu , Donghui Li , Rui Xu , Meiting Lu

引用次数: 0

Abstract

This paper finds that less favorable investor sentiment is associated with a higher level of audit-related job postings, driven by reduced corporate reputation, increased investor attention and greater regulatory pressure. Furthermore, the impact of investor sentiment on audit-related job postings is less pronounced when companies are audited by industry-specialist audit firms and more pronounced when the importance of clients to the audit firm is higher. The main findings remain robust after a series of endogeneity and robustness tests.

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投资者情绪与审计相关的人力资源投入：来自审计相关职位的证据

本文发现，由于企业声誉下降、投资者关注增加和监管压力加大，投资者情绪越差，与审计相关的职位招聘水平越高。此外，当公司由行业专业审计公司审计时，投资者情绪对审计相关职位招聘的影响不那么明显，而当客户对审计公司的重要性较高时，投资者情绪对审计相关职位招聘的影响则更为明显。经过一系列的内生性和稳健性检验，主要发现仍然是稳健的。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

China Journal of Accounting Research BUSINESS, FINANCE-

CiteScore

4.70

自引率

0.00%

发文量

295

审稿时长

15 weeks

期刊介绍： The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to investigate issues about accounting, corporate finance, auditing and corporate governance in the Greater China region, countries related to the Belt and Road Initiative, and other emerging and developed markets. The Journal encourages the applications of economic and sociological theories to analyze and explain accounting issues within the legal and institutional framework, and to explore accounting issues under different capital markets accurately and succinctly. The published research articles of the Journal will enable scholars to extract relevant issues about accounting, corporate finance, auditing and corporate governance related to the capital markets and institutional environment.