This study investigates how the explicitly anti-prosocial and anti-pro-environmental speech by political elites affects firms' environmental and social (E&S) performance. Using the case of the Donald J. Trump (DJT) campaign for president in the United States when he gave out controversial and...

Although recent evidence suggests that individual audit partners explain a substantial portion of thevariation in audit quality proxies, much less is known about what determines an audit partner’s quality. Psychology and behavioral economics theories hold that an individual’s experiences can...

This study investigates auditors’ reputational damage following unfavorable PCAOB inspection reports. While prior studies reach different conclusions on the usefulness of PCAOB reports based on subsequent changes in auditors’ market share (or lack thereof), we posit that a client’s...