Results 161 to 170 of about 17,136 (203)

Industry Specialization by Auditors

AUDITING: A Journal of Practice & Theory, 1999
Dramatic changes in recent years in the audit market suggest the timeliness of an investigation of trends in auditor concentration and an extension of prior research (e.g., Danos and Eichenseher 1982). In recent press, large audit firms have claimed that specialization is a goal of increasing importance.
Chris E. Hogan, Debra C. Jeter
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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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Auditor Industry Specialization, Auditor Changes, and Accounting Restatements

Accounting Horizons, 2008
SYNOPSIS: The increasing occurrence of accounting restatements has drawn considerable attention from regulators, audit firms, and corporate boards concerning audit and financial statement quality. Research suggests that auditor industry specialization is associated with improved error detection and greater financial statement quality.
Robin N. Romanus, John J. Maher, Damon M. Fleming   +2 more
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Auditor Industry Specialization and Client Disclosure Quality

SSRN Electronic Journal, 2000
We examine the relation between audit firm industry specialization and client disclosure quality. Our motivation for conducting this research arises from the claims made by each of the Big5 public accounting firms that industry specialization enables each to provide superior service and quality to clients in its target industries.
Kimberly A. Dunn, Brian W. Mayhew, Suzanne G. Morsfield   +2 more
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The Validity of Auditor Industry Specialization Measures

AUDITING: A Journal of Practice & Theory, 2015
SUMMARY In this research note, we examine the validity of the measures of auditor industry specialization in empirical archival audit research. Industry specialist auditors are auditors who have developed a specific expertise and are therefore able to provide high quality and more efficient services to their clients.
Sophie Audousset-Coulier, Anne Jeny, Like Jiang   +2 more
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Auditor industry specialization and corporate risk-taking

Managerial Auditing Journal, 2014
Purpose– The purpose of this study is to examine the effects of higher-quality auditors on corporate risk-taking.Design/methodology/approach– Agency theory suggests that managers have incentives to avoid risk in the interests of perquisite consumption and self-preservation, while investors prefer that managers invest in all projects with a positive net
Scott E. Seavey, Jamie L. Hoelscher
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Auditor Industry Specialization and Audit Pricing and Effort

Auditing: A Journal of Practice & Theory, 2018
SUMMARY We find that auditor industry expertise is both a firm-level and partner-level phenomenon, which suggests that industry expertise captured by accounting firms is dispersed among engagement partners through knowledge sharing and transfers within audit firms.
Gil Soo Bae, Seung Uk Choi, Jae Eun Lee
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Does Auditor Industry Specialization Matter? Evidence from Market Reaction to Auditor Switches

AUDITING: A Journal of Practice & Theory, 2007
Numerous capital market studies have investigated the stock market's reaction to firms switching to and from brand name auditors (Big 8/6/5/4 auditors). However, audit firm brand name is only one possible indication of the quality of an auditor. This study contributes to the existing literature on auditor switching, by examining how the market reacts ...
W. Robert Knechel, Vic Naiker, Gail Pacheco   +2 more
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Client importance, industry specialization and auditor reporting decision

2015 12th International Conference on Service Systems and Service Management (ICSSSM), 2015
This paper attempts to investigate the effect of industry specialization on the relationship between client importance and auditor reporting decision based on microcosmic perspective. The results show that auditors are less likely to issue severe opinion for the high risk client as client importance increases.
Hu Nan-wei, Cao Qiang, null Dai Yi-yun
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Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries

The Accounting Review, 2013
ABSTRACT This study examines the audit pricing effects when auditors specialize in industries conducive to transferable audit processes. Our results indicate that industry specialists charge incrementally lower fees in industries with homogenous operations, and particularly in industries with both homogenous operations and complex ...
Kenneth L. Bills, Debra C. Jeter, Sarah E Stein   +2 more
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