Labor Market Outcomes of Restatements for Corporate Accountants

The authors are grateful for helpful comments and suggestions from Department Editor Suraj Srinivasan, the anonymous associate editor, two anonymous reviewers, Andrew Acito, John Barrios, Agnes Cheng, Qiang Cheng, Jung Ho Choi, Brandon Gipper, Daphne Hart (discussant), Allen Huang, Marilyn Johnson, Bin Ke, Yupeng Lin, Ben Lourie, Paul Madsen, James Ohlson, Anh Persson, Kathy Petroni, Matt Philips (discussant), Hojun Seo, Sarah Stuber, Isabel Wang, Philip Wang, and Dan Wangerin as well as other workshop and conference participants at Michigan State University, McMaster University, the National University of Singapore, Singapore Management University, Hong Kong University of Science and Technology, Hong Kong Polytechnic University, the 2018 Financial Accounting and Reporting Section (FARS) Midyear Meeting, and the 2019 American Accounting Association (AAA) Annual Meeting. Data are available from the sources identified in the study.