Auditor Tenure and Misreporting: Evidence from a Dynamic Oligopoly Game

The authors thank the editor, the associate editor, three anonymous reviewers, Jeremy Bertomeu, Iván Marinovic, Thomas Bourveau, Richard Frankel, Colleen Honigsberg, Artem Prokhorov (discussant), Christopher Koch (discussant), Chen Li (discussant), Xiumin Martin, and all seminar participants at the Theory and Inference in Capital Market Research Conference held at Stanford University, the Methodological and Empirical Advances in Financial Analysis held at the University of Sydney, the 13th workshop on Accounting and Economics held in Paris by the European Institute for Advanced Studies in Management, the UCLA/University of Southern California/University of California, Irvine/University of California, San Diego joint conference held at the University of California Irvine, the 2021 Financial Accounting and Reporting Section Mid-year Meeting, Washington University, Rice University, the 8th workshop on Audit Quality, and the Purdue Accounting Theory Conference for the helpful feedback.