讲座人：肖土盛副教授

讲座主题：经济形势如何影响审计师的职业判断?

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 subsample 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6日，周三，19：30开始

讲座地点：学院南路学术会堂202

讲座人简介：肖土盛，现任中央财经大学会计学院副教授。2013年获得上海财经大学管理学博士（会计学），2010年曾在香港中文大学进行学术交流。主要研究兴趣包括公司治理、公司财务、审计等领域。目前已在The Accounting Review、Journal of Corporate Finance、Emerging Markets Finance and Trade、China Accounting and Finance Review、China Journal of Accounting Research、《管理世界》、《管理科学学报》、《经济学（季刊）》、《南开管理评论》等国内外知名学术期刊发表论文二十余篇。

[编辑]：张萌