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Homogenous Industries and Auditor Specialization: An Indication of Production Economies
AUDITING: A Journal of Practice & Theory, 2006In this study, we examine the association between industry homogeneity and auditor specialization. We find a significant association between our proxies for industry homogeneity (change in industry-member operating expenses) and auditor specialization (auditor concentration and auditor focus) after controlling for extent of industry regulation ...
Cairney, Timothy D., Young, George R.
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Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong
AUDITING: A Journal of Practice & Theory, 2000Audit fees of Big 6 and non-Big 6 accounting firms are examined for 348 publicly listed Hong Kong companies. Using more recent data than prior studies, we find evidence of Big 6 premiums for both general brand name and for industry specialization. In addition, we find that the large local firm Kwan Wong Tan & Fong, which is the market leader in the
DeFond, ML, Francis, JR, Wong, TJ
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THE ASSOCIATION BETWEEN AUDITOR INDUSTRY SPECIALIZATION AND EARNINGS MANAGEMENT
Research in Accounting Regulation, 2003Abstract 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
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Auditor Industry Specialization and Discretionary Accruals: The Role of Client Strategy
The International Journal of Accounting, 2016This study examines the relation between client business strategy and the audit quality of industry specialists. Using a sample of Chinese listed firms for the period 2000 to 2010, this study finds that the negative association between industry specialists and client discretionary accruals is more pronounced when the client's business strategy deviates
Rongli Yuan, Yingli Cheng, Kangtao Ye
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Cost of Sponsor’s Co-Investment, Auditor Industry Specialization and Corporate Earnings Management
Frontiers of International Accounting, 2023一砚 王
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Molecular imaging in oncology: Current impact and future directions
Ca-A Cancer Journal for Clinicians, 2022Steven P Rowe, Martin G Pomper
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Status and perspectives of crystalline silicon photovoltaics in research and industry
Nature Reviews Materials, 2022Christophe Ballif +2 more
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Emerging applications of zeolites in catalysis, separation and host–guest assembly
Nature Reviews Materials, 2021Yi Li, Yu Jihong
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