Are Auditor Reputations Affected by Private Communication Channels? Free

We appreciate the helpful comments of Luo Zuo, two anonymous reviewers, Eric Allen, Nathan Berglund, Jere Francis, Kenny Lin, Jaime Schmidt (discussant), Guochang Zhang, Yue Zhang, and workshop participants at The Chinese University of Hong Kong, Shenzhen, University of Buffalo, the University of California, Riverside, Lingnan University, Northeastern University, the University of Connecticut, and the University of Illinois Urbana-Champaign. We thank Joanna Ge and Jiyuan Li for providing research assistance. The authors have no conflicts of interest to disclose.

Clive Lennox, University of Southern California, Leventhal School of Accounting, Los Angeles, CA, USA; Bing Li, City University of Hong Kong, Department of Accountancy, Hong Kong, China; Jinxing Qu, Shanghai University of Finance and Economics, School of Accountancy, Shanghai, China.

Editor’s note: Accepted by Luo Zuo, under the Senior Editorship of Kathryn Kadous.