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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 +2 more
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The Effect Of Audit Quality, Auditor Switching, And Auditor Specialization On Going Concern Audit Opinion [PDF]
, 2023 The going concern opinion issued by the auditor indicates that the auditor doubts the company's business continuity. In assessing the level of going concern, the auditor must consider various factors that affect the continuity of a company's business, including audit quality, auditor switching, and auditor specialization.
Aptriana, Irdamila
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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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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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Auditor tenure, auditor specialization, and information asymmetry
Managerial Auditing Journal, 2009PurposeThe purpose of this paper is to examine the relation between a company's bid‐ask spread, a proxy for information asymmetry, and auditor tenure and specialization.Design/methodology/approachThe tests use clustered regression for a sample of 31,689 company‐years from 1992 to 2001 and control for factors known to impact bid‐ask spread in cross ...
Ali R. Almutairi +2 more
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Auditor Industry Specialization, Auditor Changes, and Accounting Restatements
Accounting Horizons, 2008SYNOPSIS: 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 +2 more
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Special Projects by Internal Auditors
Managerial Auditing Journal, 1994The science and discipline of management have undergone some remarkable changes in recent years. These changes affect virtually every part of organizations, including internal auditing. One impact has been an increase in what are known as special projects conducted by internal auditors.
Richard L. Ratliff +2 more
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Specialized Auditors in Strategic Alliances
SSRN Electronic Journal, 2018We investigate the impact on strategic alliance value when auditors have greater knowledge and experience in auditing contractual alliances. Although common and economically significant, contractual alliances often fail due to uncertainty, lack of trust, and poor culture matches between alliance partners.
Angela K. Gore, Yuan Ji, Yanfeng Xue
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Auditor Specialization in the Nonprofit Sector
SSRN Electronic Journal, 2016While Big 4 has been an effective audit quality measure in many industries, it has had mixed results in the nonprofit sector. This paper considers the use of industry specialization as an audit quality measure and investigates the determinants and effects of selecting an industry specialist on nonprofit organizations in the United States.
Erica Harris, Stefanie L. Tate
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Forced auditor change, industry specialization and audit fees
Managerial Auditing Journal, 2013 Purpose: 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 ...
Winifred D Scott
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