题目：Do Cold Temperatures Affect Audit Opinions?
时间：2024年4月23日（周二）10:00-12:00
地点：浙江大学紫金港校区管理学院A423
主讲人：陈晓梦博士，麦考瑞大学
主持人：钱美芬副教授，浙江大学管理学院
主讲人简介：
Dr. Charlene Chen (陈晓梦) is a senior lecturer in accounting at Macquarie University in Sydney Australia. She completed her PhD from Macquarie University and has since dedicated her research efforts to the enhancement of financial reporting quality, corporate governance, and social responsibility through stakeholder monitoring and regulatory oversight, both within Australia and internationally. Her work has been accepted for publication in FT50, ABDC A and A* ranked journals, including the Journal of Business Ethics, Journal of Business Finance & Accounting, Abacus, Accounting and Business Research, Accounting & Finance, Finance Research Letters, International Review of Financial Analysis, International Review of Economics and Finance, Journal of Behavioral and Experimental Finance, Journal of International Accounting Research, and Journal of International Financial Markets, Institutions and Money. Her research has influenced national regulators and professional accounting bodies. She has been invited by the Australian Securities and Investments Commission to lead workshops on corporate disclosure regulations.
摘要：
Climate change is anticipated to reshape cold weather patterns, motivating our investigation into how auditors are affected by cold temperatures. We find that auditors in China’s lowtemperature regions tend to issue more informative modified audit opinions (MAOs) during the winter audit engagement period as temperatures rise. However, this phenomenon does not manifest in high-temperature regions. Moreover, the effect of temperature on auditors’ decisions is heightened by their commute times, suggesting that the duration of auditors’ commutes may serve as a plausible mechanism through which temperature influences audit outcomes. Further analysis demonstrates that the impact of cold temperatures on auditors’ propensity to issue MAOs and their informativeness is more pronounced when auditors engage in deeper cognitive processing. Additionally, auditors from colder regions are inclined to issue MAOs for clients in warmer areas, although this tendency weakens when interacting with clients in colder regions. Our study shows how temperature fluctuations, particularly in cold weather, can influence auditor performance, highlighting the importance of climate-related factors in auditing.
