Much attention has focused on algorithmic audits and impact assessments to hold
developers and users of algorithmic systems accountable. But existing algorithmic …

This paper examines the influence of labor market power in the audit profession. Using a
dataset of online job postings, we confirm that audit offices in more concentrated labor …

Financial statement fraud generates many negative effects, including reducing people's
willingness to participate in the stock market. If it also stigmatizes accounting, it may similarly …

We investigate the effects of financial reporting on current employee job search, that is,
whether firms' public financial reports cause their employees to reevaluate their jobs and …

We examine the staggered adoption of additional educational requirements (“150‐hour
rule”) for Certified Public Accountants (“CPAs”) to understand the effects of occupational …

We investigate whether international income-shifting aggressiveness affects local
investments. Amid heightened scrutiny of international activities by tax authorities, firms can …

We find that Sarbanes–Oxley (SOX) had two significant effects on the audit market for
nonpublic entities. The first short-run effect stems from inelastic labor supply coupled with an …

Occupational credentials are typically not portable across geography. Using policy reforms
by US states, we show that the limited portability of occupational licenses constrains labor …

In this study, we provide large-sample evidence on how corporate in-house human capital
investments in accounting affect earnings management. We construct a dataset of more than …

We examine the effects of local newspapers on firms' information environments. With
newspaper employment drop** precipitously in the last few decades, we posit that these …