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Keywords: auditor specialization
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Journal Articles
Accounting Horizons (2022) 36 (4): 189–218.
Published: 01 December 2022
...Jung Eun Park; Norman Massel SYNOPSIS We study the costs and benefits to the issuer of engaging an initial public offering (IPO) auditor specialist. We measure IPO auditor specialization and then find that IPO specialist auditors earn significant fee premiums relative to IPO auditors without...
Journal Articles
Accounting Horizons (2019) 33 (1): 125–152.
Published: 01 March 2019
... the validity of the measure ( Lawrence et al. 2011 ; Minutti-Meza 2013 ), we find that investors' initial assessments of auditor specialization are positively correlated with an auditor's within-industry market share. However, our results also demonstrate that investors do not fixate on the market share-based...