Long-Term Impact of Economic Conditions on Auditors' Judgment

2018 ◽  
Vol 93 (6) ◽  
pp. 203-229 ◽  
Author(s):  
Xianjie He ◽  
S. P. Kothari ◽  
Tusheng Xiao ◽  
Luo Zuo
Keyword(s):  
Financial Reporting ◽  
Formative Period ◽  
Early Career ◽  
Economic Conditions ◽  
Career Stage ◽  
Audit Opinion ◽  
Economic Downturns ◽  
Long Term Impact ◽  
Jel Classifications

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 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 the early career stage is a critical formative period for auditors. JEL Classifications: J24; M42.

How Does the Economy Shape the Financial Advisory Profession?

2020 ◽  
Author(s):  
Kelvin K. F. Law ◽  
Luo Zuo
Keyword(s):  
Economic Conditions ◽  
Financial Advisors ◽  
Professional Misconduct ◽  
Long Term Impact

We examine whether economic conditions have a long-term impact on the composition of available financial advisors in the profession. We find that financial advisors who start their career in recessions are less likely to commit professional misconduct throughout their career, even compared with their colleagues working in the same firm, at the same location, and at the same point in time. We show that this relation between early economic conditions and advisor misconduct remains after controlling for differences in hiring firms, advisor characteristics, and opportunities to commit misconduct. Collectively, our evidence suggests that economic conditions shape the types of financial advisors who are ultimately available in the profession. This paper was accepted by Brian Bushee, accounting.

Facets of Specialization and Its Relation to Career Success: An Analysis of U.S. Sociology, 1980 to 2015

2021 ◽  
pp. 000312242110562
Author(s):  
Raphael H. Heiberger ◽  
Sebastian Munoz-Najar Galvez ◽  
Daniel A. McFarland
Keyword(s):  
Positive Influence ◽  
Early Career ◽  
Academic Careers ◽  
Career Stage ◽  
Term Outcome ◽  
Long Term Outcome ◽  
Publish Or Perish ◽  
Positive Effect ◽  
Structural Topic Modeling

We investigate how sociology students garner recognition from niche field audiences through specialization. Our dataset comprises over 80,000 sociology-related dissertations completed at U.S. universities, as well as data on graduates’ pursuant publications. We analyze different facets of how students specialize—topic choice, focus, novelty, and consistency. To measure specialization types within a consistent methodological frame, we utilize structural topic modeling. These measures capture specialization strategies used at an early career stage. We connect them to a crucial long-term outcome in academia: becoming an advisor. Event-history models reveal that specific topic choices and novel combinations exhibit a positive influence, whereas focused theses make no substantial difference. In particular, theses related to the cultural turn, methods, or race are tied to academic careers that lead to mentorship. Thematic consistency of students’ publication track also has a strong positive effect on the chances of becoming an advisor. Yet, there are diminishing returns to consistency for highly productive scholars, adding important nuance to the well-known imperative of publish or perish in academic careers.

Long-Term Impact of Economic Conditions on Auditorss Judgment

2018 ◽  
Author(s):  
Xianjie He ◽  
S.P. Kothari ◽  
Tusheng Xiao ◽  
Luo Zuo
Keyword(s):  
Economic Conditions ◽  
Long Term Impact

Examining the long-term impact of participating in a professional development community of music teacher educators in the USA: An anchor through turbulent transitions

2017 ◽  
Vol 36 (2) ◽  
pp. 145-159 ◽  
Author(s):  
Kristen Pellegrino ◽  
Julie Derges Kastner ◽  
Jill Reese ◽  
Heather A. Russell
Keyword(s):  
Professional Development ◽  
Sense Of Community ◽  
Collaborative Research ◽  
Teacher Educators ◽  
Teacher Educator ◽  
Research Process ◽  
Early Career ◽  
Music Teacher ◽  
Long Term Impact

Peer mentoring and participating in professional development communities (PDCs) have been documented as supporting individuals through the transition into the teacher educator profession. However, Gallagher, Griffin, Parker, Kitchen, and Figg (2011) suggested future researchers examine the lasting impact of participating in PDCs. The purpose of this study was to explore and describe the long-term impact of participating in a PDC of music teacher educators. We, as four participant-researchers and one participant, were five early-career women music teacher educators in tenure-track positions at different institutions, reflecting back on our PDC and collaborative research experiences. We used a social constructivist framework to examine how we made sense of our experiences. Data included individual interviews, paired interviews, reflective journals, and a Facebook group. Findings included: (a) feeling empowered through a sense of community and support; (b) coming to new understandings of ourselves as music teacher educators; (c) experiencing benefits and challenges of our collaborative research process; and (d) still learning/becoming. The sense of community and support, benefits from collaborating on research, and opportunities to “play” with our developing identities had lasting professional and personal implications, which helped us successfully navigate the transitions and provided an anchor during the turbulent process of becoming music teacher educators.

scholarly journals Early coauthorship with top scientists predicts success in academic careers

2019 ◽  
Vol 10 (1) ◽  
Author(s):  
Weihua Li ◽  
Tomaso Aste ◽  
Fabio Caccioli ◽  
Giacomo Livan
Keyword(s):  
Competitive Advantage ◽  
Early Career ◽  
Academic Careers ◽  
Matched Pair ◽  
Matched Pair Analysis ◽  
Scientific Disciplines ◽  
Long Term Impact ◽  
Pair Analysis ◽  
Highly Cited

AbstractWe examined the long-term impact of coauthorship with established, highly-cited scientists on the careers of junior researchers in four scientific disciplines. Here, using matched pair analysis, we find that junior researchers who coauthor work with top scientists enjoy a persistent competitive advantage throughout the rest of their careers, compared to peers with similar early career profiles but without top coauthors. Such early coauthorship predicts a higher probability of repeatedly coauthoring work with top-cited scientists, and, ultimately, a higher probability of becoming one. Junior researchers affiliated with less prestigious institutions show the most benefits from coauthorship with a top scientist. As a consequence, we argue that such institutions may hold vast amounts of untapped potential, which may be realised by improving access to top scientists.

Crisis Phones - Suicide Prevention Versus Suggestion/Contagion Effects

Crisis ◽  
2015 ◽  
Vol 36 (3) ◽  
pp. 220-224 ◽  
Author(s):  
Steven Stack
Keyword(s):  
Suicide Prevention ◽  
Contagion Effects ◽  
Long Term Impact

Abstract. Background: There has been no systematic work on the short- or long-term impact of the installation of crisis phones on suicides from bridges. The present study addresses this issue. Method: Data refer to 219 suicides from 1954 through 2013 on the Skyway Bridge in St. Petersburg, Florida. Six crisis phones with signs were installed in July 1999. Results: In the first decade after installation, the phones were used by 27 suicidal persons and credited with preventing 26 or 2.6 suicides a year. However, the net suicide count increased from 48 in the 13 years before installation of phones to 106 the following 13 years or by 4.5 additional suicides/year (t =3.512, p < .001). Conclusion: Although the phones prevented some suicides, there was a net increase after installation. The findings are interpreted with reference to suggestion/contagion effects including the emergence of a controversial bridge suicide blog.

Long-Term Impact of Participation in the Adolescent Diversion Project

2009 ◽  
Author(s):  
Jenna L. Claes ◽  
Sean S. Hankins ◽  
J. K. Ford
Keyword(s):  
Long Term Impact
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