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

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....