WebLow, K. Y. 2004. The effect of industry specialization on audit risk assessments and audit-planning decisions. The Accounting Review 79: 201-209. Mayhew, B., and M. Wilkins. 2003. Audit firm industry specialization as a differentiation strategy: Evidence from fees charged to firms going public. Auditing: A Journal of Practice & Theory 22 (2 ... Web4 mei 1999 · In this study, we examine trends in industry specialization from 1976 to 1993 and the industry factors which may affect specialization; whether market share increases are greater for audit firms classified as specialists; and whether the nation?s largest …
Does Auditor Industry Specialization Improve Audit Quality?
WebArenella Immobiliare Srl operates in the Hospitality and Tourism industries. Member of the Board of Statutory Auditors Cherry106 2024 - Presente4 anni Rome, Lazio, Italy - Milan, Lombardy,... Webspecialization enables auditors to offer higher quality services (either audit or non-audit)3 or to reduce audit production costs, efforts to specialize should yield economic benefits. … granbury opry schedule
Audit Partner Characteristics, Audit Fees and Earnings Quality - EUR
Web7 jun. 2013 · This study examines whether auditor industry specialization, measured using the auditor's within-industry market share, improves audit quality and results in a … WebThis 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 … Web31 dec. 2010 · Abstract EN. This study is conducted to investigate the audit practice among Big4 and Non-Big4 audit firms in Kingdom of Bahrain. This study uses audit firm … granbury opera house photos