Jessen Hobson, our coauthor, mentor, and friend, passed away unexpectedly in January 2023. Before his untimely death, Jessen Hobson was a Professor of Accountancy, Director of Deloitte Foundation Center for Business Analytics, and PwC Faculty Fellow at the University of Illinois at Urbana Champaign. The authors thank Joe Croom, Nicole Donahoo, Brian Miller, Lena Pieper, Mike Ricci, Dan Rimkus, Nick Seybert (discussant), Alex Vandenberg, Li Yang, and workshop participants at the 2022 Accounting Behavior and Organizations (ABO) Midyear Meeting, U.S. Securities and Exchange Commission, University of Florida, and the Behavioral Accounting Research seminar at the University of Illinois at Urbana-Champaign and the University of Washington for their helpful comments. The authors also thank Nicholas Anand for his excellent programming assistance and Mari Vassalli for her excellent research assistance. Professor Grant acknowledges support of the Deloitte and Touche Endowment.
