We propose a novel measure to discern a U.S. audit partner’s individual effect on audit quality: their houses. We argue that higher house value signals the partners with better performance and more incentives to provide high-quality audits. Using a hand-collected sample of all real estate...

We investigate the effect of audit partner style on financial statement comparability in a U.S. setting using newly-available data from 2016 to 2020. We document an audit partner style effect on comparability incremental to audit firm and audit office effects. Our results are consistent across...

We use information from product descriptions in firm 10-Ks to analyze whether product market competition influences analysts' decisions to cover firms, the accuracy and consistency of their earnings reports and their likelihood of obtaining Analyst All-Star status. We find that a firm's analyst...