Recent regulatory and professional developments have increased the frequency with which public accountants work and interact with professionals from other accounting firms. We posit that competitive pressures are particularly salient when clients retain accountants from different firms to...

Purpose: Online labor pools continue to grow in popularity, serving as an inexpensive, readily available source of research data. Despite early skepticism, accounting research has generally found evidence that supports the use of these labor pools. However, one important distinction unique to...