Results 1 to 10 of about 819 (293)
Forced auditor change, industry specialization and audit fees
Managerial Auditing Journal, 2013 Purpose – The purpose of this study is to explore the effect of industry specialization on the absorption and competitive pricing (or lack thereof) of audits of large Andersen clients (S&P 1500 companies) who switched to the remaining Big 4 international accounting firms in 2002 due to the demise of Arthur Andersen LLP (Andersen). Did the audit clients
Winifred D Scott
exaly +4 more sources
Does Auditor Industry Specialization Improve Audit Quality?
Journal of Accounting Research, 2013 ABSTRACTThis study examines whether auditor industry specialization, measured using the auditor's within‐industry market share, improves audit quality and results in a fee premium. After matching clients of specialist and nonspecialist auditors on a number of dimensions, as well as only on industry and size, there is no evidence of differences in ...
MIGUEL Minutti-Meza
exaly +3 more sources
Product Market Competition and Audit Fees: Auditor Industry Specialization as A Moderating Variable
Jurnal Dinamika Akuntansi dan Bisnis, 2021 This research aims to examine the influence of product market competition on audit fees and the role of auditor industry specialization as a moderating variable.
Naila Nisrina
doaj +2 more sources
Auditor Specialization in the Industry and Audit Market Structure [PDF]
مجله دانش حسابداری, 2020 Objective: The market structure shows the organizational characteristics of the market that is identified by the nature of competition and pricing in the market.
Najmeh Rastegari, Gholamhossein Mahdavi
doaj +2 more sources
Auditor industry specialization and real earnings management
Review of Quantitative Finance and Accounting, 2022 Empirical research examining auditors and real earnings management is limited and inconsistent. In this study, I focus on firms with the same auditor and view the change in audit quality as exogenous when the auditor gains other clients and becomes an ...
Audrey Wen-Hsin Hsu, Chih-Hsien Liao
core +4 more sources
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
openaire +3 more sources
Auditor industry specialization, board governance, and earnings management
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
exaly +3 more sources
Audit Market Concentration and Auditor's Industry Specialization
Procedia, Social and Behavioral Sciences, 2013 AbstractPast studies have shown that auditor's industry specialization exists in the USA (Rhode, Whitsell & Kelsey, 1974) and Australia (Craswell & Taylor, 1991). In Malaysia, however, according to Takiah, Ruhanita & Aini (2000), none of the Big 6 audit firms in Malaysia specializes in any one particular industry.
Ishak, Aniza @ Marzita +2 more
exaly +2 more sources
International Consistency of Auditor Specialization
International Journal of Auditing, 2011 The objective of this paper is to investigate whether auditor industry specialization is consistent across countries. If the specialized knowledge of auditors can be transferred from one country to another, we can expect that international audit firms ...
De Beelde, Ignace +3 more
exaly +2 more sources
The role of audit report lag on the relationship between auditor industry specialization and audit fees [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکردObjective: “The purpose of this study is to investigate the effect of auditor industry specialization on audit fees and audit report lag. In addition, this study examines the effect of audit report lag on the relationship between auditor industry ...
Gholamreza Soleimani Amiri +1 more
doaj +1 more source