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How Do Auditors Behave During Periods of Market Euphoria? The Case of Internet IPOs

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  • Accepted by Jere Francis. We thank Mark Bradshaw, David Erkens, Jere Francis, Srini Sankaraguruswamy, Ann Vanstraelen, Jonathan Weil, and participants at Boston College, Columbia University, Cornell University, George Mason University, Hong Kong University of Science & Technology, the Bauer Accounting Conference at the University of Houston, the 2009 International Symposium on Audit Research in Maastricht, University of Miami, Ohio State University, Singapore Management University, University of Queensland, University of Southern California, University of Technology – Sydney, University of Toronto, and Yale University.

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