{"title":"经济状况对审计师判断的长期影响","authors":"Xianjie He, S. Kothari, Tusheng Xiao, Luo Zuo","doi":"10.2139/ssrn.2892107","DOIUrl":null,"url":null,"abstract":"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 t...","PeriodicalId":224430,"journal":{"name":"Decision-Making in Economics eJournal","volume":"19 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2018-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"63","resultStr":"{\"title\":\"Long-Term Impact of Economic Conditions on Auditors’ Judgment\",\"authors\":\"Xianjie He, S. Kothari, Tusheng Xiao, Luo Zuo\",\"doi\":\"10.2139/ssrn.2892107\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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 t...\",\"PeriodicalId\":224430,\"journal\":{\"name\":\"Decision-Making in Economics eJournal\",\"volume\":\"19 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2018-09-25\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"63\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Decision-Making in Economics eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.2892107\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Decision-Making in Economics eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.2892107","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Long-Term Impact of Economic Conditions on Auditors’ Judgment
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 t...
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