BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//TYPO3/NONSGML News system (news)//EN
BEGIN:VEVENT
UID:news-7939@mgmt.staff.au.dk
DTSTAMP:20240909T075505Z
DTSTART:20241031T120000Z
DTEND:20241031T130000Z
END:VEVENT
END:VCALENDAR




<div class="news news-single">
	<div class="article" itemscope="itemscope" itemtype="http://schema.org/Article">
		
	
			<script type="text/javascript">
				const showAllContentLangToken = "Show all content ";
			</script>

			
			

			<article class="typo3-delphinus delphinus-gutters">

				<!-- News PID: 13840 - used for finding folder/page which contains the news / event -->
				<!-- News UID: 7939 - the ID of the current news / event-->

				<div class="news-event">
					<div class="news-event__header">
						<!-- Categories -->
						
							<span class="text--stamp">
<!-- categories -->
<span class="news-list-category">
	
		
	
</span>

</span>
						

						<!-- Title -->
						<h1 itemprop="headline">Sam Damsgaard Enemark - 2nd year PhD presentation</h1>
						
							<!-- Teaser -->
							<p class="text--intro" itemprop="description">Do Academics Agree with Auditors’ Medical History? On the Measurement of Auditors’ Severe Workload Pressure</p>
						
					</div>

					
						<!-- Top image -->
						
					

					<div class="news-event__content">

						<!-- Events info box -->
						
								

								<div class="news-event__info theme--dark" id="event-info">
									<h2 class="screenreader-only">Info about event</h2>

									
											<!--- Same date -->
											<div class="news-event__info__item news-event__info__item--time">
												<h3 class="news-event__info__item__header text--label-header">Time</h3>
												<div class="news-event__info__item__content">
													<span class="u-avoid-wrap">
														Thursday 31  October 2024,
													</span>
													<span class="u-avoid-wrap">
														&nbsp;at 13:00 -  14:00
													</span>
													<p class="news-event__info__item__ical-link"><a href="/phd-information/phd-event/artikel/sam-damsgaard-enemark-2nd-year-phd-presentation?tx_news_pi1%5Bformat%5D=ical&amp;type=9819&amp;cHash=c41ec561b535bc5edb73458c30c4449f">Add to calendar</a></p>
												</div>
											</div>
										

									<!-- Location detailed -->
									
											<!-- Location Simple -->
											
												<div class="news-event__info__item">
													<h3 class="news-event__info__item__header text--label-header">Location</h3>
													<div class="news-event__info__item__content">
														<p>2628-303</p>
													</div>
												</div>
											
										

									<!-- Organizer detailed -->
									
											<!-- Organizer Simple -->
											
												<div class="news-event__info__item">
													<h3 class="news-event__info__item__header text--label-header">Organizer</h3>
													<div class="news-event__info__item__content">
														Department of Management
													</div>
												</div>
											
										

									<!-- Price -->
									

									<!-- Event link -->
									

									<!-- Registration -->
									
								</div>
							

						
							<!-- Media -->
							
								



							
						

						
							<div class="news-event__content__text">
								<span class="text--byline" id="byline">
									

									<!-- Author -->
									
								</span>

								

									<!-- Body text -->
									<p><strong>Supervisors:</strong> Frank Thinggaard &amp; Niels Skipper<br> <strong>Discussants: </strong>Carsten Bergenholtz &amp; Panos Mitkidis</p>
<p><strong>Abstract</strong><br> I investigate the degree of concordance between ten commonly use proxies for auditors’ workload and auditors’ severe stress-related treatment. Using two highly confidential datasets comprising medical prescriptions and interactions with the public healthcare system in Denmark from 2015 to 2020, I find that three workload proxies are positively associated with auditors’ severe stress-related treatment: (1) The natural logarithm of the number of clients audited, (2) the natural logarithm of the number of cross-industry clients audited, and (3) whether an auditor’s workload exceeds the 80th percentile in the sample. Three proxies, including the commonly used indicator for when clients possess fiscal year end in December month, are unassociated with auditors’ treatment whereas the remaining proxies provide mixed results. Next, I propose new proxies for capturing auditors’ severe stress-related treatment by combining insights from existing proxies with modern machine learning techniques. The proposed proxies outperform existing proxies by exhibiting stronger associations with auditors’ treatment, greater (adjusted) R2, as well as lower AIC, and BIC, and exhibits economically meaning improved classification abilities. The findings may provide guidance to researchers investigating the implications of auditors’ severe workload pressure in choosing a suitable proxy and constructing their research design.</p>
<p><em>Everyone is welcome!</em></p>
<p>&nbsp;</p>
								
							</div>
						
					</div>

					
						<!-- Content elements -->
						
					
				</div>
			</article>

			
				
				
			

			<!-- related things -->
			
		

	</div>
</div>