The Spillover Effect of Audit Firm Office Acquisition on the Audit Quality of the Existing Client Base R. Drew Sellers Associate Professor of Accounting Kent State University Kent, OH rsellers@kent.edu Aleksandra B. Zimmerman* Assistant Professor of Accounting Northern Illinois University DeKalb, IL 60015 azimmerman5@niu.edu Phone: 1-815-753-6252 Timothy J. Fogarty Professor Case Western Reserve University Cleveland, OH tjf@case.edu July 2018 *Corresponding Author Acknowledgments: The authors would like to thank the reviewers, discussants and participants of the 2017 American Accounting Association (AAA) Annual Meeting, 2017 Ohio Region Meeting, 2018 Canadian Academic Accounting Association (CAAA) Annual Meeting, 2018 1 st Annual MAC Conference, and 2018 Auditing Section Midyear Meeting for their helpful comments and suggestions on earlier drafts of this manuscript.