Results 151 to 160 of about 17,136 (203)
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Auditor Industry Specialization and Earnings Quality
AUDITING: A Journal of Practice & Theory, 2003This study examines the association between measures of earnings quality and auditor industry specialization. Prior work has examined the association between auditor brand name and earnings quality, using auditor brand name to proxy for audit quality.
Steven Balsam +2 more
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Auditor brand name reputations and industry specializations
Journal of Accounting and Economics, 1995Abstract The development of both brand name reputation and industry specialization by Big 8 auditors is argued to be costly and therefore to increase audit fees. For a sample of 1484 Australian publicly listed companies we estimate audit fee premia for Big 8 auditors.
Allen T Craswell +2 more
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Does Auditor Industry Specialization Improve Audit Quality?
Journal of Accounting Research, 2013ABSTRACTThis 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
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Forced auditor change, industry specialization and audit fees
Managerial Auditing Journal, 2013Purpose – 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, Willie E. Gist
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Auditor Industry Specialization and Discretionary Accruals: The Role of Client Strategy
The International Journal of Accounting, 2016This study examines the relation between client business strategy and the audit quality of industry specialists. Using a sample of Chinese listed firms for the period 2000 to 2010, this study finds that the negative association between industry specialists and client discretionary accruals is more pronounced when the client's business strategy deviates
Rongli Yuan, Yingli Cheng, Kangtao Ye
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Auditor Resignations and Auditor Industry Specialization
Accounting Horizons, 2008SYNOPSIS: The increase of Big 4 auditor resignations in the newly regulated auditing environment creates a rich setting to examine the supply-side effects of auditor industry specialization. The authors estimate logistic regressions to examine whether audit firms consider industry specialization at both the local and national levels when deciding on ...
William J. Cenker, Albert L. Nagy
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Auditor industry specialization disclosure
2012 International Conference on Information Management, Innovation Management and Industrial Engineering, 2012The auditors' industry specialization has been demonstrated to be an important factor that impacts audit quality by the theoretic and practical circle. So the industry specialization information should be included in audit information. For the audit information demanders, they pay close attention to audit reports as well as the auditors' industry ...
null Guiliang Liu +2 more
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The Value of Auditor Industry Specialization - Evidence from a Structural Model
SSRN Electronic Journal, 2020ABSTRACT 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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