...Shelley Xin Li; Aner Zhou SYNOPSIS We investigate the impact of employee connectedness on a firm’s accrual quality. Using data from the largest professional network, LinkedIn, we measure the degree to which employees are connected—which we label “internal connectedness”—and are therefore likely...

... A. Myers. 1 12 2018 1 4 2020 2020 auditor ratification audit fees accrual quality financial restatement In summary, we examine an issue that is of interest to governance activists, the Advisory Committee on the Auditing Profession (ACAP [DoT]), and the SEC. To our...