Homogenous Industries and Auditor Specialization: An Indication of Production Economies
AUDITING: A Journal of Practice & Theory, 2006 In 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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Exploring the impact of auditor industry specialization on income smoothing
Humanities & Social Sciences CommunicationsSince the late 1970s’ reform and opening-up, China’s economy has achieved remarkable success, maintaining an average annual GDP growth of 9.7% from 1978 to 2006. In 2007, China achieved a GDP of 3.38 trillion USD, surpassing Germany to become the world’s
Wen-Jye Hung +3 more
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Information Inequality: Evidence in relation to tenure and auditor industry specialization [PDF]
مطالعات تجربی حسابداری مالی, 2012 یافتههای تحقیقات نظری حاکی از آن است که تخصص صنعت و دوره تصدی حسابرس موجب بهبود کیفیت حسابرسی و متعاقباً بهبود کیفیت اطلاعات افشا شده و سبب کاهش نابرابری اطلاعات میگردد.
shamsolah shirinbakhsh
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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 +2 more
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The Effect of Audit Quality on the Audit Adjustments to Earnings [PDF]
مدیریت نوآوری و راهبردهای عملیاتی, 2020 Purpose: This paper aims to investigate the role and impact of audited quality indicators on the amount of audited earnings corrections. Methodology: Three indicators, auditor tenure, auditor size, and auditor fees, were used to measure the audit quality.
Seyed Reza Seyed Nezhad Fahim +1 more
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Економіка та суспільство, 2023 The purpose of this paper is to test and evaluate how much influence Audit Tenure, Audit Opinion, Public Accounting Firm Reputation, Auditor Switching, and Auditor Industry Specialization as moderator variable has on Audit Report Lag. This research uses
Dessika Kosasih +2 more
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Auditor Characteristics and Audit Report Lag: A Meta-Analysis [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The purpose of this study is to use a meta-analysis approach to analyze and combine inconsistent results of past researches on the impact of the auditor and audit-related features on the audit report lag.
Mohammad Javad Zare Bahnamiri +1 more
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Auditor characteristics and the financial reporting quality: the moderating role of the client business strategy [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – This study examines whether and how a client's business strategy can affect the relationship between auditor characteristics and financial reporting quality.
Afsaneh Soroushyar
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The effect of auditor characteristics on tax avoidance of Iranian companies: Danang – the livable city of Vietnam in the minds of students [PDF]
Journal of Asian Business and Economic Studies, 2020 Purpose – The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market.
Mahdi Salehi +2 more
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Auditor Industry Specialization, Free Cash Flow and Earning Management through Related Party Transactions [PDF]
بررسیهای حسابداری و حسابرسی, 2017 Based on existing empirical evidence, related-party transactions are widely used to manipulate earnings for financial reporting. This study investigates the effect of auditor industry specialization and free cash flows on earnings management through ...
Esmail Tavakolnia
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