Results 181 to 190 of about 17,136 (203)

Impact of Auditors’ Industry Specialization and Longevity on Professional Skepticism

Journal of Accounting and Finance
As a result of financial scandals, such as GE Co. and AIG, professional skepticism received increased significance in the field of auditing. Grounded in Hurtt’ s professional skepticism framework, this quantitative correlational study aimed to examine the relationship between years of auditor experience, the extent of industry specialization of the ...
Robert Sollfrey, Medhanie Mekonnen, Wen-Wen Chien, Roger Mayer   +3 more
openaire   +1 more source

Auditor Industry Specialization and Accounting Estimates: Evidence from Asset Impairments

Auditing: A Journal of Practice & Theory, 2018
SUMMARY This study examines whether auditor competencies developed through industry specialization play a role in monitoring client firms' accounting estimates. Specifically, I focus on asset impairment decisions as a key accounting estimate given managers incentives to hide these losses and the PCAOB's criticisms of auditors' testing in
openaire   +1 more source

Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry

Journal of Accounting and Economics, 2022
Matthew S Ege, Sarah B Stuber
exaly  

Auditor industry specialization and stock price crash risk: individual-level evidence

Asia-Pacific Journal of Accounting and Economics, 2021
Hua Feng, Ahsan Habib, Hedy Jiaying Huang   +2 more
exaly  

Information transparency, auditor industry specialization, and earnings quality

WIT Transactions on Information and Communication Technologies, 2015
L.J. He, H.T. Chiang, M.S. Chen
openaire   +1 more source

Auditor Behavior of Industry Specialists Who Audit Clients in Industries that Require Specialization

Korean Accounting Information Association
[Purpose] This study aims to examine the behavior of industry specialist auditors according to industry characteristics. Specifically, this study aims to provide evidence on the audit efficiency of industry specialist auditors by analyzing whether the audit hours and audit fees of industry specialist auditors are differentiated for industries requiring
openaire   +1 more source

Auditor industry specialization

2014
openaire   +1 more source

Auditor Specialization in Securities’ Industries and Insurer’s Fair Value Reporting

SSRN Electronic Journal, 2021
openaire   +1 more source

An Empirical Analysis of Auditor Independence in the Banking Industry

Accounting Review, 2010
Kiridaran Kanagaretnam, Gopal V Krishnan, Gerald J Lobo   +2 more
exaly  

Auditor reputation and earnings management: International evidence from the banking industry

Journal of Banking and Finance, 2010
Kiridaran Kanagaretnam, Chee Yeow Lim, Gerald J Lobo   +2 more
exaly