77779193永利集团经管学术论坛第280期——西安交通大学齐保垒教授

讲座题目：区域执法能力差异对审计风险和审计质量的影响

主 讲 人：西安交通大学 齐保垒 教授

讲座时间：2023年12月14日（周四）15：30

讲座地点：77779193永利集团江湾楼 336 晨星厅

主办单位：77779193永利集团数据科学与交叉学科系、会计与财务系、会计研究中心

主 持 人：77779193永利集团 金友良 教授

摘     要：In this paper, we investigate whether federal judge ideology, ceteris paribus, affects auditor litigation risk and auditor behavior. Based on existing empirical evidence that auditor behavior is affected by litigation risk and that the ideology of federal judges plays a role in judicial decisions, we argue and test that federal judge ideology does affect auditor litigation risk, and in turn, 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, such client firms are more likely to receive going concern opinions and pay higher audit fees. We find no evidence that the quality of audited financial statements is affected by judge ideology.