Results 231 to 240 of about 333 (254)

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
openaire   +1 more source

Auditor brand name reputations and industry specializations

Journal of Accounting and Economics, 1995
Abstract The development of both brand name reputation and industry specialization by Big 8 auditors is argued to be costly and therefore to increase audit fees. For a sample of 1484 Australian publicly listed companies we estimate audit fee premia for Big 8 auditors.
Allen T Craswell, Jere R Francis, Stephen L Taylor   +2 more
openaire   +1 more source

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
openaire   +1 more source

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
openaire   +1 more source

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
openaire   +1 more source

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
openaire   +1 more source

Auditor Industry Specialization, Analysts Following and Financing Constrains

2013
Using 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
openaire   +1 more source

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.
openaire   +2 more sources

The Impact of Auditor Industry Specialization, Type of Auditor and Audit Opinion on ARL: The Case of Egypt

International Journal of Accounting Research, 2019
This paper aims to analyze the impact of auditor industry specialization, type of audit opinion, type of auditor (private versus state auditor), and number of remarks from one side and Audit report lag (hereafter ARL) on the other side using a sample of non-financial companies listed in the Egyptian Stock Exchange (hereafter EGX) in 2015 and 2016.
Hebatallah Badawy, El Wahab AA
openaire   +1 more source

Auditor Industry Specialization and Real Earnings Management

Journal of Applied Business and Economics, 2022
Audrey Wen-Hsin Hsu, Chih-Hsien Liao
openaire   +2 more sources