Results 301 to 310 of about 38,639 (363)
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Auditor Industry Specialization and Earnings Quality
AUDITING: A Journal of Practice & Theory, 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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Auditor industry specialization and real earnings management
Review of Quantitative Finance and Accounting, 2022Audrey Wen-Hsin Hsu, Chih-Hsien Liao
semanticscholar +3 more sources
Auditor Industry Specialization and Accounting Estimates: Evidence from Asset Impairments
Auditing: A Journal of Practice & Theory, 2018SUMMARY This study examines whether auditor competencies developed through industry specialization play a role in monitoring client firms' accounting estimates. Specifically, I focus on asset impairment decisions as a key accounting estimate given managers incentives to hide these losses and the PCAOB's criticisms of auditors' testing in
Sarah E. Stein
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Journal of Financial Reporting & Accounting, 2023
Purpose Motivated by the disastrous impact of COVID-19 on the world’s economies, the purpose of this study is to examine its effect on the association between auditor industry specialization and external audit fees, referring to two time periods: before
E. Alharasis +4 more
semanticscholar +1 more source
Purpose Motivated by the disastrous impact of COVID-19 on the world’s economies, the purpose of this study is to examine its effect on the association between auditor industry specialization and external audit fees, referring to two time periods: before
E. Alharasis +4 more
semanticscholar +1 more source
International Journal of Law and Management, 2023
Purpose This study aims to explore the moderating role of institutional ownership in the impact of auditor industry specialization and the cost of equity on earnings management in Tehran Stock Exchange.
Arash Arianpoor, Najmeh Farzaneh
semanticscholar +1 more source
Purpose This study aims to explore the moderating role of institutional ownership in the impact of auditor industry specialization and the cost of equity on earnings management in Tehran Stock Exchange.
Arash Arianpoor, Najmeh Farzaneh
semanticscholar +1 more source
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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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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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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