MD&A Textual Similarity and Auditors

We are grateful to Ann Vanstraelen (editor), two anonymous reviewers, Florian Eugster, Leila Peyravan, Abraham Ravid, Padmakumar Sivadasan, and participants at the 2014 Annual Canadian Academic Accounting Association Conference, the American Accounting Association's 2014 Annual Meeting, the 2016 Singapore Tri-Uni Research Conference, Bentley Research Workshop, The Hong Kong University of Science and Technology Research Workshop, The University of Hong Kong Research Workshop, The University of Texas at Arlington Research Workshop, the University of Toronto Research Workshop, Yeshiva University Research Workshop, and Rotman's Ph.D. student seminar for their valuable comments. We gratefully acknowledge the financial support of the Social Sciences and Humanities Research Council of Canada and the Rotman School of Management. Hila Fogel-Yaari completed work on this research while at Tulane University.

Editor's note: Accepted by Ann Vanstraelen, under the Senior Editorship of Christopher P. Agoglia.