Regulation, SOX, Human capital, Labor market, Auditor independence, Accounting
SEC, Partisanship, Political ideology, Enforcement, Legal penalties, Accounting fraud, Misreporting, Career concerns
information spillovers; audit partners; proprietary costs; product market rivals; audit fee; audit quality
Corporate bond markets, Corporate investments, Managerial learning, Market feedback, Market transparency, Real effects
geopolitics, geopolitical tensions, supply chain, transparency, disclosure
Supply chain, Learning from prices, Private disclosure, Real effects, Contracts