This study investigates accounting firm office mergers and acquisitions (M&A). It explores whether office M&A affect post-acquisition office audit quality, particularly whether there is a spillover effect on the existing client base of the acquiring office. We capitalize on a unique...

Research into fraud has been limited by the assumption that those who commit acts against propriety were necessarily motivated by personal financial gain. This research investigates the purposeful subversion of controls that lead to unwarranted wealth transfers that lack such a personal motive....