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Keywords: economic condition
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Journal Articles
The Accounting Review (2018) 93 (6): 203–229.
Published: 01 November 2018
...Xianjie He; S. P. Kothari; Tusheng Xiao; Luo Zuo 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 their career during economic downturns issue audit...