#5027. Erratum to “To share or not to share: The importance of peer firm similarity to auditor choice” [Accounting, Organizations and Society 83C (20XX) 101115] (Accounting, Organizations and Society (20XX) 83, (S0361368218300321), (10.1016/j.aos.20XX.101115))

July 2026publication date
Proposal available till 25-05-2025
4 total number of authors per manuscript0 $

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Journal’s subject area:
Sociology and Political Science;
Accounting;
Organizational Behavior and Human Resource Management;
Information Systems and Management;
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Abstract:
A firm’s decision on whether to choose the same auditor as a close competitor reflects a trade-off between exercising caution to protect its proprietary information and pursuing the benefits of auditor knowledge derived from providing services to comparable clients. Employing a pairwise similarity measure based on descriptions from regulatory filings, we find that, on average, peer firms are more likely to engage the same auditor when their product offerings are more similar. Despite these benefits, we find that peer firms are less likely to share auditors with rivals in settings with greater perceived costs of information leakage as well as embedded auditor-client relationships in which the auditor retains deep client knowledge. Collectively, we provide evidence that, although the upside stemming from auditor knowledge, on average, dominates the downside of greater vulnerability to information leakage, proprietary cost concerns motivate firms to deviate from seeking auditor expertise.
Keywords:
Auditor; comparable clients; information leakage; vulnerability

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