Rasmus Dahl - 2nd year PhD presentation

Supervisors: Claus Holm & Nikolaj Niebuhr Lambertsen
Discussants: Jonas Andersen & Birte Asmuß

Abstract 
This paper examines how close-family bereavement shapes auditors’ professional responsibilities and career attachment. Using linked Danish register data, auditor-client assignments from annual reports, and death-register information, we construct an auditor-year panel that follows auditors around the loss of a spouse, child, or parent. We estimate changes in client portfolios, workload, and audit profession exit using a staggered difference-in-differences design with pre-treatment covariate adjustment. The study extends research on audit production and auditor labor markets by showing how non-work shocks may affect the allocation of audit responsibilities and auditors’ continued participation in the profession. More broadly, the paper highlights the role of personal capacity constraints in high-responsibility professional work and offers implications for how audit firms and organizations support professionals facing severe personal disruption.

Everyone is welcome!