Results 271 to 280 of about 819 (293)

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

A hidden risk of auditor industry specialization: evidence from the financial crisis

Review of Accounting Studies, 2018
We identify situations in which auditor industry specialization could be detrimental for audit outcomes. We predict that during periods of heightened industry-specific risk, specialist auditors from the affected industry could struggle to secure and allocate sufficient resources to mitigate the heightened risk because they have client portfolios ...
Cory Cassell, Emily Hunt, Gans Narayanamoorthy, Stephen P. Rowe   +3 more
openaire   +1 more source

THE ASSOCIATION BETWEEN AUDITOR INDUSTRY SPECIALIZATION AND EARNINGS MANAGEMENT

Research in Accounting Regulation, 2003
Abstract The purpose of this paper is to investigate if clients of industry-specialist auditors are less likely to manage earnings relative to clients of non-specialist auditors. This paper focuses on two specific contexts: (1) when firms are highly leveraged; and (2) when the accrual generating ability of the firm is substantial. Using discretionary
openaire   +1 more source

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 stock price crash risk: individual-level evidence

Asia-Pacific Journal of Accounting and Economics, 2021
Hua Feng, , Hedy Jiaying Huang
exaly  

Auditor industry specialization and cost of equity on earnings management: the moderating role of institutional ownership

International Journal of Law and Management, 2023
Arash Arianpoor
exaly  

The effect of auditor industry specialization and board independence on the cash flow reporting classification choices under IFRS: evidence from Taiwan

International Journal of Accounting and Information Management, 2021
Gary Kleinman, Picheng Lee
exaly  

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

A hidden risk of auditor industry specialization: evidence from the financial crisis

Review of Accounting Studies, 2019
Cory A Cassell, Stephen P Rowe
exaly  

Auditor industry specialization

2014
openaire   +1 more source