Results 261 to 270 of about 819 (293)

Auditor Resignations and Auditor Industry Specialization

Accounting Horizons, 2008
SYNOPSIS: 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
openaire   +1 more source

Industry Specialization by Auditors

AUDITING: A Journal of Practice & Theory, 1999
Dramatic 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
openaire   +1 more source

Auditor Industry Specialization, Auditor Changes, and Accounting Restatements

Accounting Horizons, 2008
SYNOPSIS: 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, John J. Maher, Damon M. Fleming   +2 more
openaire   +1 more source

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

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