This internet appendix provides supplementary analyses for the paper “Using Economic Links between Firms to Detect Accounting Fraud”, which is available at https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3780047

This paper explores whether accounting fraud can be detected using the information of firms that are economically linked to a focal firm. Specifically, we examine whether customer information disclosed by a supplier firm, combined with customers’ accounting information, helps to detect the...

Companies' earnings conference calls are perceived to be venues for sell-side equity analysts to ask management questions. In this study, we examine another important conference call participant — the buy-side analyst — that has been underexplored in the literature due to data limitations....