Results 21 to 30 of about 38,639 (363)
Auditor Industry Specialization and Audit Fees Surrounding Section 404 Implementation
SSRN Electronic Journal, 2007 Purpose – The purpose of this paper is to investigate the association between auditor industry specialization and audit fees surrounding Section 404 implementation. Design/methodology/approach – With a sample of 1,006 industrial firms over the 2003-2005 reporting periods, an ordinary least square regression model was used to regress change in audit ...
Damon M. Fleming, Robin N. Romanus
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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 +2 more
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Auditor Tenure and Stock Price Volatility: The Moderating Role of Auditor Industry Specialization
Australasian Accounting, Business and Finance Journal, 2018 Purpose The present study aims to investigate the relationship between auditor tenure and stock return volatility and to study the moderating effect of auditor’s industry specialization on this relationship in the firms listed on the Tehran Stock Exchange (TSE).
Jorjani, Mehran, Safari Gerayeli, Mehdi
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, 2020 This study explores the relationship between audit partner and firm industry specialization and board of director independence on the one hand and the decision by Taiwanese firms to take advantage of IFRS flexibility concerning reporting interest income ...
Shu Ling Chiang +2 more
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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 ...
Hebatallah Badawy, El Wahab AA
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Jurnal Dinamika Akuntansi dan Bisnis, 2021 This research aims to examine the influence of product market competition on audit fees and the role of auditor industry specialization as a moderating variable.
Naila Nisrina
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Does Auditor Industry Specialization Matter? Evidence from the Bond Market
SSRN Electronic Journal, 2008 This paper examines the association between the employment of industry specialist auditors and the cost of debt of a client company. Unlike auditors without industry expertise, auditors with industry expertise can better improve the credibility of financial statements (Krishnan 2003; Balsam et al.
Ali R. Almutairi
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Auditor Tenure, Industry Specialization and Real Activity Management
SSRN Electronic Journal, 2010 Wenjun Zhang
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JEA17: Jurnal Ekonomi AkuntansiThe aim of this research is to examine and analyze the influence of Continuing Professional Education, Auditor Assignment Period, Industry Specialization on Compliance with Audit Standards, Implementation of Data Analytic Techniques , and Quality of ...
Michael Revelin Ervan Septian +1 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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