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Short Interest as a Signal of Audit Risk


  • Accepted by Clive Lennox. We gratefully acknowledge helpful comments and suggestions offered by Clive Lennox (associate editor), Marleen Willekens (discussant), two anonymous referees, Monika Causholli, Rebecca Files, Linda Myers, Steve Salterio, Anne Thompson, Mike Wilkins, and workshop participants at the University of Arkansas and the 2010 Contemporary Accounting Research Conference. Financial support from the Sam M. Walton College of Business at the University of Arkansas, the Fisher College of Business at The Ohio State University, and the College of Business at the University of Texas at Arlington is greatly appreciated.

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