...Brant E. Christensen; Brandon N. Cline; Nathan G. Lundstrom; Adam S. Yore ABSTRACT We study off-the-clock indiscretion accusations against corporate officers and directors and examine the extent, effectiveness, and context of auditors’ response. In the year that indiscretion allegations are first...

...Kenneth J. Klassen; Petro Lisowsky; Devan Mescall ABSTRACT Using confidential data from the Internal Revenue Service on who signs a corporation's tax return, we investigate whether the party primarily responsible for the tax compliance function of the firm—the auditor, an external non-auditor...