Results 171 to 180 of about 17,136 (203)
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Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing
AUDITING: A Journal of Practice & Theory, 2004Porter's (1985) analysis of competitive strategy is used to explain industry specialization by Big 6 accounting firms. In Porter's framework, industry specialization can be viewed as a differentiation strategy whose purpose is to create a sustainable competitive advantage relative to nonspecialist auditors.
Jeffrey R. Casterella +3 more
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Auditor industry specialization and real earnings management
Review of Quantitative Finance and Accounting, 2022Audrey Wen-Hsin Hsu, Chih-Hsien Liao
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Auditor Industry Specialization, Analysts Following and Financing Constrains
2013Using a sample of Chinese listed firms from 2007 to 2009, this paper examines the effect of auditor industry specialization and analysts following on financing constrains. We find that, as two types of information conduct mechanism, after controlling for other variables, both auditor industry specialization and analysts following can relieve firm’s ...
Heng-gao Tang, Tao-ying Peng
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Auditor Industry Specialization and Audit Fees Surrounding Section 404 Implementation
SSRN Electronic Journal, 2007Purpose – The purpose of this paper is to investigate the association between auditor industry specialization and audit fees surrounding Section 404 implementation. Design/methodology/approach – With a sample of 1,006 industrial firms over the 2003-2005 reporting periods, an ordinary least square regression model was used to regress change in audit ...
Damon M. Fleming, Robin N. Romanus
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Auditor industry specialization and audit fees surrounding Section 404 implementation
Review of Accounting and Finance, 2014Purpose – The purpose of this paper is to investigate the association between auditor industry specialization and audit fees surrounding Section 404 implementation. Design/methodology/approach – With a sample of 1,006 industrial firms over the 2003-2005 reporting ...
Robin N. Romanus +2 more
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Homogenous Industries and Auditor Specialization: An Indication of Production Economies
AUDITING: A Journal of Practice & Theory, 2006In this study, we examine the association between industry homogeneity and auditor specialization. We find a significant association between our proxies for industry homogeneity (change in industry-member operating expenses) and auditor specialization (auditor concentration and auditor focus) after controlling for extent of industry regulation ...
Cairney, Timothy D., Young, George R.
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Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong
AUDITING: A Journal of Practice & Theory, 2000Audit fees of Big 6 and non-Big 6 accounting firms are examined for 348 publicly listed Hong Kong companies. Using more recent data than prior studies, we find evidence of Big 6 premiums for both general brand name and for industry specialization. In addition, we find that the large local firm Kwan Wong Tan & Fong, which is the market leader in the
DeFond, ML, Francis, JR, Wong, TJ
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THE ASSOCIATION BETWEEN AUDITOR INDUSTRY SPECIALIZATION AND EARNINGS MANAGEMENT
Research in Accounting Regulation, 2003Abstract The purpose of this paper is to investigate if clients of industry-specialist auditors are less likely to manage earnings relative to clients of non-specialist auditors. This paper focuses on two specific contexts: (1) when firms are highly leveraged; and (2) when the accrual generating ability of the firm is substantial. Using discretionary
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A hidden risk of auditor industry specialization: evidence from the financial crisis
Review of Accounting Studies, 2018We 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
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Does Auditor Industry Specialization Matter? Evidence from the Bond Market
SSRN Electronic Journal, 2008This paper examines the association between the employment of industry specialist auditors and the cost of debt of a client company. Unlike auditors without industry expertise, auditors with industry expertise can better improve the credibility of financial statements (Krishnan 2003; Balsam et al.
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