Results 261 to 270 of about 1,162 (290)

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

Auditor Specialization: The Influence of Investment Opportunities

SSRN Electronic Journal, 2006
A report issued by the U.S. General Accounting Office (GAO) in 2003 identified industry specialization as a key driver of consolidation among audit firms and highlighted the extreme levels of auditor concentration in some industries. Like the GAO, we view auditor concentration as a measure of industry specialization, and we examine one feasible ...
Steven F. Cahan, Jayne M. Godfrey, Jane Maree Hamilton, Debra C. Jeter   +3 more
openaire   +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

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

The Effect of Client Industry Agglomerations on Auditor Industry Specialization

Journal of Accounting Research, 2023
ABSTRACTPrior research on auditor industry specialization documents fee premiums for local audit offices that are industry specialists. This research assumes that the effects of specialization are uniform across markets. We examine industry specialization based on the economic theory of industry agglomeration (geographic areas with high industry ...
W. ROBERT KNECHEL, DEVIN WILLIAMS
openaire   +1 more source

Auditor Industry Specialization and Client Disclosure Quality

SSRN Electronic Journal, 2000
We examine the relation between audit firm industry specialization and client disclosure quality. Our motivation for conducting this research arises from the claims made by each of the Big5 public accounting firms that industry specialization enables each to provide superior service and quality to clients in its target industries.
Kimberly A. Dunn, Brian W. Mayhew, Suzanne G. Morsfield   +2 more
openaire   +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 Impact of Auditor Industry Specialization, Type of Auditor and Audit Opinion on ARL: The Case of Egypt

International Journal of Accounting Research, 2019
This paper aims to analyze the impact of auditor industry specialization, type of audit opinion, type of auditor (private versus state auditor), and number of remarks from one side and Audit report lag (hereafter ARL) on the other side using a sample of non-financial companies listed in the Egyptian Stock Exchange (hereafter EGX) in 2015 and 2016.
Hebatallah Badawy, El Wahab AA
openaire   +1 more source

Auditor industry specialization and real earnings management

Review of Quantitative Finance and Accounting, 2022
Audrey Wen-Hsin Hsu, Chih-Hsien Liao
openaire   +2 more sources

Auditors’ Narcissism and Audit Report Readability: The Moderating Role of Auditor Specialization

Scientific Journal of King Faisal University: Humanities and Management Sciences
The current research examines the impact of Auditor’s Narcissism (NARC) on the level of Audit Report Readability (ARR). Furthermore, investigates the moderating role of Auditor Specialization (SPEC) on the relationship between NARC and ARR. To ensure a robust analysis, this study utilizes a balanced panel dataset (2018-2023) encompassing all non ...
openaire   +1 more source