| This paper takes China’s Shanghai and Shenzhen A-share listed companies as the initial sample from 2008 to 2018,aiming to test whether the weather changes will affect the auditors’ emotions and therefore affect the audit reporting aggressiveness.For human beings,weather has always been an important part of the natural environment in which we live.Weather can not only affect people’s physical health,but also have a potential impact on people’s psychological emotions.In the long term,the weather conditions in a certain area can affect an ethnicity’s history and culture.Therefore,from ancient times to the present,researchers are full of enthusiasm for the impact of weather effects on human beings.The existing literature on the intersection of meteorological psychology research and behavioral economics focuses on the impact of weather effects on stock market returns.However,there has not been many researches focusing on the meteorological psychology research and audit behavior.This article cuts in from this perspective.Since the weather changes will affect the investor’s emotions or risk tolerance and further affect the investor’s investment behavior,will the weather changes affect the auditor’s emotions? How about the audit effort made by the auditors? If the audit effort is affected,will it finally affect audit reporting aggressiveness when the audit opinion is issued? These questions are the main research issues of this paper.After empirical tests,it is found that:(1)The worse the weather of the auditor’s office,the higher the auditor’s audit reporting aggressiveness in the current year;(2)The worse the weather of the auditor’s office,the lower the auditor’s audit effort that year.The research in this paper makes up for the research of meteorological psychology research and auditing behavior.It is of great significance to promote the healthy and sustainable development of capital market through scientific and rational interpretation of irrational behavior. |
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