本研究探討了惡劣天氣是否會影響會計師出具繼續經營意見的決策。基於心理學研究，我們認為由惡劣天氣引起的負面情緒會增加發表繼續經營意見的可能性。然而，當會計師為產業專家，即具有該行業的專業知識時，這種天氣影響決策的情況將會減弱。除此之外，我們將雲量分為兩類：最高和最低雲層覆蓋量，用以衡量其是否在不同雲層量下具有非對稱的影響。結果表明，只有在惡劣天氣的情況下會影響繼續經營意見的發布，從而加強了我們最初的預測。最後，我們發現無論會計師事務所是否為四大，結論相同。

In this study, the question as to whether bad weather affects the issuance of going-concern opinions from auditors is investigated. We develop new predictions based on psychological research suggesting that negative moods caused by bad weather increase the probability of giving going concern opinions. However, when an auditor has an expertise in the industry, this situation will be weakened. In addition, we divide cloud cover into two categories: highest and lowest amount of cover, in order to measure whether it has an asymmetrical influence. The results show that only poor weather influences the issuance of going concern opinions, thus strengthening our predictions. The final analysis shows that even in the case of Big 4 audit firms, the results are the same.

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