Results 221 to 230 of about 333 (254)
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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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Auditor Industry Specialization and Earnings Quality
Auditing, 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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Client importance, industry specialization and auditor reporting decision
2015 12th International Conference on Service Systems and Service Management (ICSSSM), 2015This 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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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 Scott
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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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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
Kangtao Ye
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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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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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Industry Specialization by Auditors
AUDITING: A Journal of Practice & Theory, 1999Dramatic 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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Auditor Industry Specialization, Auditor Changes, and Accounting Restatements
Accounting Horizons, 2008SYNOPSIS: 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 +2 more
openaire +1 more source