Hi Chris

Thank you for posting in the community! In both cases Account B should still be able to access and edit the shared files although Account A remains the account owner. Thus if Account A wants to remove documents they should do so before account deletion in order to fully remove the document. 

If Account A shares their files with Account B and then Account A is deleted - what happens to the shared files? Can Account B still access and edit the shared files?

I have to disagree on that answer provided above.  The document shared by Account A will get deleted permanently and removed from Account B within a few minutes. 

Today I have tested this scenario by creating a folder in Account B and sharing it with Account A.  Then using Account A I did create a new diagram in that shared folder which shared the document with Account B.

Then I deleted Account A and for approximately 5 minutes I was able to view that newly created document in Account B but eventually that diagram disappeared from Account B. 

@biju j Thanks for posting - the behavior you described is correct! When a user is deleted collaborators who had access to a document that a collaborator shared will lose that access. This functionality has updated since this original post was created in 2018 - apologies for any confusion.