This paper investigates why a firm would hire an auditor far away from its corporate headquarter. Using a sample from the Audit Analytics database, we show that 75% of the firms hire a Big 4 auditor less than 33 miles away from their headquarters, and the median distance is only 14 miles. For...

Using a dataset constructed from the EDGAR database, this study investigates whether the timing of filing 10-Ks contains useful information to investors. We argue and find that firms with better earnings news are more likely to file their 10-Ks early. We further show that firms experience...