Hong Kong
The Chinese University of Hong Kong (CUHK)
audit offices, audit partners, audit quality, industry knowledge and specialization, knowledge sharing, PCAOB Form AP
Organized Labor, Strategic Disclosure, Job Postings, Proprietary Costs
Review of Accounting Studies, forthcoming.
corporate disclosure, equity undewriter, liquidity, Lehman Brothers
JEL classification: M41, M45: M49 auditor office, auditor reputation damage, auditor switching, management forecasts, perceived audit quality, voluntary disclosure