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The Value of Auditor Industry Specialization - Evidence from a Structural Model
SSRN Electronic Journal, 2020 ABSTRACT This study investigates the value of auditor industry specialization. In the first step, we use a discrete choice model to derive the first-order demand for auditor industry specialization. Our results reveal that clients have a general preference for auditor industry specialization, relating to both audit firm and audit office ...
Qiang Guo, Christopher Koch, Aiyong Zhu
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The Effect of Client Industry Agglomerations on Auditor Industry Specialization
Journal of Accounting Research, 2023 ABSTRACTPrior research on auditor industry specialization documents fee premiums for local audit offices that are industry specialists. This research assumes that the effects of specialization are uniform across markets. We examine industry specialization based on the economic theory of industry agglomeration (geographic areas with high industry ...
W. ROBERT KNECHEL, DEVIN WILLIAMS
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A hidden risk of auditor industry specialization: evidence from the financial crisis
Review of Accounting Studies, 2018 We identify situations in which auditor industry specialization could be detrimental for audit outcomes. We predict that during periods of heightened industry-specific risk, specialist auditors from the affected industry could struggle to secure and allocate sufficient resources to mitigate the heightened risk because they have client portfolios ...
Cory Cassell +3 more
semanticscholar +3 more sources
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM), 2023 Salah satu faktor penting di dalam suatu perusahaan adalah memilih auditor yang berkeahlian atau spesialisasi industri. Untuk menyampaikansuatusinyal kepada investor tentang peningkatan mutusebuahlaporan keuangan, perusahaan menentukan untuk mempekerjakan auditor spesialis industry berdasarkan kebutuhandenganupahtertentu.
Lutfi Annisa +2 more
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Global Financial Accounting Journal, 2022 Purpose - Earnings management is one of the agency problems in a company. Furthermore, it illustrates the opportunistic behavior of company managers and can be a bad signal for company stakeholders. This research was conducted with the aim of testing the
Agung Prayogi +2 more
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Influence of Audit Committee, Auditor Industry Specialization, and Audit Tenure on Audit Report Lag
Business Management Analysis Journal (BMAJ), 2023 This study examines the effect of audit committees, industry specialization auditors, and audit tenure on audit report lag with debt to equity ratio and KAP reputation as control variables.
Larasati Farumi +2 more
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Auditor industry specialization, board governance, and earnings management [PDF]
Managerial Auditing Journal, 2012 PurposeThe purpose of this study is to investigate the interaction effect of auditor industry specialization and board governance on earnings management. This study examines whether board independence is more or less effective in constraining earnings management for firms audited by industry specialists than for firms audited by non‐specialists.Design ...
Jerry Sun, Guoping Liu
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Industry Specialization and Auditor Quality in U.S. Markets
SSRN Electronic Journal, 2007 This study investigates the relation between audit quality, auditor industry market share, and audit fees. Prior literature has asserted that audit providers with high market shares can be designated as industry specialists and that the fee premiums that sometimes attach to these auditors is evidence of a quality differentiated audit product.
Cadman, Brian, Stein, Michael T.
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Journal of Applied Business Taxation and Economics Research, 2022 The study was conducted to determine the effects of corporate governance, audit quality, and auditor industry specialization on the integrity of financial statements (Empirical Study on Manufacturing Companies on the Indonesia Stock Exchange in 2017-2019)
Roza Mulyadi +2 more
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, 2020 This paper examines the relation between auditor industry specialization and analysts’ beginning-of-the-year earnings forecast accuracy. It predicts that the higher industry specialization of the auditors will improve the quality of external financial ...
Aditi Shams
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