Results 311 to 320 of about 38,639 (363)

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

Global Level Auditor Industry Specialization and the Cost of Equity Capital

Accounting Horizons, 2022
Using a large sample across 58 countries, we examine (1) the link between global level and joint global, national, and city level auditor industry specialization and audit clients’ cost of equity capital, and (2) how the strength of the national investor
Z. Feng, D. Sharma, Mai Dao, H. Huang
semanticscholar   +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

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

The Effect of Earnings Volatility, Audit Committee Meetings, and Audit Tenure on Audit Report Lag with Auditor Industry Specialization as Moderation

American Journal of Economic and Management Business (AJEMB)
This study aims to analyze the effect of earnings volatility, audit committee meetings, and audit tenure on audit report lag with auditor industry specialization as a moderating variable in food and beverage sector companies listed on the Indonesia Stock
Restika Okta Rachmawati, Galuh Tresna Murti   +1 more
semanticscholar   +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

THE EFFECT OF PUBLIC ACCOUNTING FIRM SIZE, AUDIT OPINION, AUDITOR INDUSTRY SPECIALIZATION, COMPANY SIZE, COMPANY PROFITABILITY, NUMBER OF AUDIT COMMITTEES, AND NUMBER OF SUBSIDIARIESON AUDIT REPORT LAG

International Journal of Research on Finance & Business
This research aims to examine the effect of public accounting firm size, audit opinion, auditor industry specialization, company size, company profitability, number of audit committees, and number of subsidiaries on audit report lag.
Albert Jonathan Perdana Amonio, Nurlita Novianti   +1 more
semanticscholar   +1 more source

Is Adopting the Risk-based Approach another Dimension of Auditor Industry Specialization? Evidence from a Partial Mediation Analysis in Integrated Audit Settings

Review of Pacific Basin Financial Markets and Policies
This research extends auditor industry specialization literature into the settings of an integrated audit of control audit-arm (CA) and financial audit-arm (FA) by creating an aggregate, four-dimensional specialization construct that encompasses the four
Dong Drew Li, Zheng Cheng, Wenguang Lin, Wentao Wu, Yunshu Tang   +4 more
semanticscholar   +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

Does Auditor Industry Specialization Matter? Evidence from Market Reaction to Auditor Switches

AUDITING: A Journal of Practice & Theory, 2007
Numerous capital market studies have investigated the stock market's reaction to firms switching to and from brand name auditors (Big 8/6/5/4 auditors). However, audit firm brand name is only one possible indication of the quality of an auditor. This study contributes to the existing literature on auditor switching, by examining how the market reacts ...
W. Robert Knechel, Vic Naiker, Gail Pacheco   +2 more
openaire   +1 more source