This study examines how auditors' reputational damage caused by litigation affects audit clients' borrowing costs. Focusing on a sample of syndicated loans made to non-litigated borrowers, we find that borrowing costs are higher when the firms' auditors are sued for alleged audit failures....

Contrary to Frey and Osborne's (2013) prediction that the accounting profession faces extinction, we argue that accountants can still create value in a world of big data analytics. To advance this argument, we provide a conceptual framework based on structured/unstructured data and problem...

Accounting professors, students and many auditors need readily available, non-proprietary training material on audit data analytics (ADA). This need was identified at the panel discussion on data analytics at the AAA meeting in San Diego (August 2017). Several attendees stated that they need...