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Client importance, industry specialization and auditor reporting decision
2015 12th International Conference on Service Systems and Service Management (ICSSSM), 2015This paper attempts to investigate the effect of industry specialization on the relationship between client importance and auditor reporting decision based on microcosmic perspective. The results show that auditors are less likely to issue severe opinion for the high risk client as client importance increases.
Hu Nan-wei, Cao Qiang, null Dai Yi-yun
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, 2020
Purpose This study aims to explore the relationship between audit partner and firm industry specialization and board of director independence on the decision by Taiwanese firms to use International Financial Reporting Standards (IFRS) flexibility ...
Shuling Chiang, G. Kleinman, Picheng Lee
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Purpose This study aims to explore the relationship between audit partner and firm industry specialization and board of director independence on the decision by Taiwanese firms to use International Financial Reporting Standards (IFRS) flexibility ...
Shuling Chiang, G. Kleinman, Picheng Lee
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Forced auditor change, industry specialization and audit fees
Managerial Auditing Journal, 2013Purpose – The purpose of this study is to explore the effect of industry specialization on the absorption and competitive pricing (or lack thereof) of audits of large Andersen clients (S&P 1500 companies) who switched to the remaining Big 4 international accounting firms in 2002 due to the demise of Arthur Andersen LLP (Andersen). Did the audit clients
Winifred D. Scott, Willie E. Gist
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Layers of Auditor Industry Specialization: Evidence from Client Firms’ Investment Efficiency
Journal of International Accounting ResearchWe examine the influence of different layers of auditor industry specialization on client firms’ investment efficiency. We differentiate between industry specialization at the firm and partner levels, and joint specialization (i.e., at both firm and ...
Helen Choy +2 more
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Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries
The Accounting Review, 2013ABSTRACT 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 +2 more
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Does Auditor Industry Specialization Improve Audit Quality?
Journal of Accounting Research, 2013ABSTRACTThis study examines whether auditor industry specialization, measured using the auditor's within‐industry market share, improves audit quality and results in a fee premium. After matching clients of specialist and nonspecialist auditors on a number of dimensions, as well as only on industry and size, there is no evidence of differences in ...
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Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing
AUDITING: A Journal of Practice & Theory, 2004Porter's (1985) analysis of competitive strategy is used to explain industry specialization by Big 6 accounting firms. In Porter's framework, industry specialization can be viewed as a differentiation strategy whose purpose is to create a sustainable competitive advantage relative to nonspecialist auditors.
Jeffrey R. Casterella +3 more
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Auditor Industry Specialization, Analysts Following and Financing Constrains
2013Using 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
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Auditor industry specialization and stock price crash risk: individual-level evidence
Asia-Pacific Journal of Accounting and Economics, 2019We investigate the effect of individual auditor industry specialization on stock price crash risk. Although research on individual auditors has been growing, we are not aware of any prior studies that investigate industry specialization at the individual
Hua Feng +3 more
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Auditor industry specialization and audit fees surrounding Section 404 implementation
Review of Accounting and Finance, 2014Purpose – 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 ...
Robin N. Romanus +2 more
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