联邦法官意识形态对审计师诉讼风险和审计师行为的影响

IF 3.2 3区 管理学 Q1 BUSINESS, FINANCE
Liuchuang Li, Baolei Qi, Ping Zhang
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引用次数: 0

摘要

在本文中,我们研究了联邦法官的意识形态是否会影响审计师的诉讼风险和审计师的行为。我们发现,如果审计师的客户公司所在的司法管辖区由自由派法官主导,那么审计师就更有可能被起诉,并且在被起诉时向原告支付更高的赔偿金。此外,这些客户公司更有可能获得持续经营意见,并支付更高的审计费用。最后,我们没有发现任何证据表明经审计的财务报表的质量会受到法官意识形态的影响。本文记录的证据表明,联邦法官的意识形态会影响审计师的诉讼风险和审计师行为的某些方面。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The impacts of federal judge ideology on auditor litigation risk and auditor behavior

In this paper, we investigate whether federal judge ideology, ceteris paribus, affects auditor litigation risk and auditor behavior. We find that auditors whose client firms are in jurisdictions dominated by liberal judges are more likely to be sued and make higher payouts to plaintiffs when sued. Furthermore, these client firms are more likely to receive going-concern opinions and pay higher audit fees. Finally, we find no evidence that the quality of audited financial statements is affected by judge ideology. The evidence documented in this paper indicates that federal judge ideology affects auditor litigation risk and some aspects of auditor behavior.

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来源期刊
CiteScore
6.20
自引率
11.10%
发文量
97
期刊介绍: Contemporary Accounting Research (CAR) is the premiere research journal of the Canadian Academic Accounting Association, which publishes leading- edge research that contributes to our understanding of all aspects of accounting"s role within organizations, markets or society. Canadian based, increasingly global in scope, CAR seeks to reflect the geographical and intellectual diversity in accounting research. To accomplish this, CAR will continue to publish in its traditional areas of excellence, while seeking to more fully represent other research streams in its pages, so as to continue and expand its tradition of excellence.
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